FTTTx Value Added Tax – DIY builders scheme – claim for refund refused – VAT Act 1994 s35, Sch 8 Group 5, Notes (16), (18) – original buildings substantially demolished – front facade and party walls retained – whether retention of front facade a requirement of planning consent – yes – conditions for recovery of relief satisfied – appeal allowed.
[2009] UKFTT 177 (TC)
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.408998
