VAT – Do-It-Yourself Builders Scheme – whether a newly constructed dwelling attached to a pontoon permanently fixed to the land – which was designed to float or rest on the river bed could classed as a building for the purposes of Section 35 of the VAT Act 1994
Citations:
[2010] UKFTT 462 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 August 2022; Ref: scu.426569