VAT – DIY House Builders Scheme (s35 VATA) – Construction of a houseboat – Whether houseboat amounts to the ‘construction of a building designed as a dwelling . . .’ (Note (2) to Group 5 of Schedule 8 VATA) – Appeal dismissed
References: [2020] UKFTT 282 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 24 October 2020; Ref: scu.652736