Bourne v The Commissioner for Revenue and Customs: FTTTx 1 Jul 2010

VALUE ADDED TAX -‘DIY Builders’ Scheme’ – claim for relief under s 35 Value Added Tax Act 1994 – whether works carried out in the course or furtherance of any business – appeal dismissed.
LEGITIMATE EXPECTATION – Appellant claimed to have been misled by HMRC guidance – whether jurisdiction under s 83 Value Added Tax Act 1994 to hear legitimate expectation claim – Appellant did not discharge burden of proof in relation to claim – claim dismissed

Citations:

[2010] UKFTT 294 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.422299