Bailey v Revenue and Customs (VAT – Diy Housebuilders Scheme – Reconstruction of Derelict Property): FTTTx 25 Mar 2020

VAT – DIY housebuilders scheme – Reconstruction of derelict property – Planning permission subject to restrictions – Whether such restrictions precluded VAT refund – Whether property had been used for residential purposes in 10 years immediately preceding commencement of works – Appeal dismissed

Citations:

[2020] UKFTT 164 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.650674