Value Added Tax – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme in respect of a property in Scotland – Building (Scotland) Act 2003 considered – claim refused by HMRC – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – yes – Appeal allowed
[2020] UKFTT 57 (TC)
Bailii
England and Wales
Updated: 12 September 2021; Ref: scu.649139