Collins v Revenue and Customs: FTTTx 18 May 2012

VALUE ADDED TAX – Value Added Tax Act 1994 (VATA) Section 30, Schedule 8, Group 5, Note 22 – DIY Builders Scheme – refund to persons constructing certain dwellings – vehicle turntable – whether ordinarily incorporated test met -No – Appeal dismissed.

[2012] UKFTT 347 (TC)
Bailii
England and Wales

VAT

Updated: 15 December 2021; Ref: scu.462731