CMJ (Aberdeen) Ltd v Revenue and Customs (VAT – Supply of Construction Services On The Construction of A Dwelling): FTTTx 5 May 2021

Initially zero rated – HMRC have assessed on basis that they were standard rated – whether the construction was carried out in accordance with the terms of a statutory planning consent – held no – appeal dismissed
[2021] UKFTT 190 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.663720