FTTTX Value Added Tax – DIY Builders Scheme – claim for refund of VAT under DIY scheme – VATA 1994 s35 – Schedule 8 Group 5 notes 16 and 18 – Regulation 201 of VAT Regulations 1995 – incremental alterations and extensions to property exceeded those permitted by planning consent – the property being almost totally rebuilt – whether regularising retrospective building regulation approval for ‘replacement building’ allowed the works to be regarded as a ‘new build’ for VAT purposes – no – the refund application did not comply with Regulation 201 VAT Regulations 1995 – appeal dismissed
References: [2015] UKFTT 557 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556181 br>