Cusdin v Revenue and Customs: VDT 24 Aug 2006

VAT – BUILDERS – Do-it-yourself Builders and Converters Scheme – refund of VAT – Aga cooker – whether ‘designed to heat space’ – no – refund not due – whether refund of difference due from HMRC when VAT erroneously paid at 17.5 per cent instead of 5 per cent – no – difference not constituting tax – owner should look to suppliers for refund of difference – appeal dismissed

Citations:

[2006] UKVAT V19739

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.246086