VAT – DIY BUILDERS – residential conversion of a barn – invoices for supply of building materials in the name of the contractor instructed to carry out the conversion – Appellants assert that they paid for the materials and were entitled to a VAT refund – the contract between the Appellants and the contractor in the form of a written quotation and schedule of works and the manner in which the contract was carried out demonstrated that the materials were supplied to a contractor in his own right – the Appellants were not entitled to a VAT refund – appeal dismissed
Citations:
[2005] UKVAT V19407
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.238076