VAT: DIY New Build Claim for repayment of VAT on goods, whether s35 VATA permits more than one claim to be made by an individual during construction, yes, whether the regulations permit more than one claim, no, whether the regulations are ultra vires, yes, appeal allowed.
[2021] UKFTT 343 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.669737