Burton v Revenue and Customs: FTTTx 6 Feb 2013

FTTTx VAT – Refunds for DIY builders – s 35 and sch 8 VAT Act 1994 – whether a dwelling – Yes – whether works in course or furtherance of a business – No – whether restriction on occupation constituted a prohibition on separate use or disposal of dwelling – No – Appeal allowed

Citations:

[2013] UKFTT 104 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472335