VAT – BUILDERS – Do-it-yourself Builders and Converters Scheme – refund of VAT – Aga cooker – whether ‘designed to heat space’ – no – refund not due – whether refund of difference due from HMRC when VAT erroneously paid at 17.5 per cent instead of 5 per cent – no – difference not constituting tax – owner should look to suppliers for refund of difference – appeal dismissed
Citations:
[2006] UKVAT V19739
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.246086