VALUE ADDED TAX – do-it-yourself builders’ scheme – relief refused – VATA 1994 s 35, Sch 8 Group 5, Notes (16), (18) – original building substantially demolished but small part of the external wall incorporated in new dwelling – whether retention of wall a requirement of planning consent – no – conditions for recovery of VAT not satisfied – appeal dismissed
Citations:
[2006] UKVAT V19735
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.244774