FTTTx Vat – Builders : Do -It-Yourself – TYPE OF TAX – VAT – DIY residential construction – planning permission limiting occupation to agricultural, forestry or equestrian workers and dependants – restriction of separate sale in planning permission subject to Council’s written consent – whether the separate use, or disposal of the property was prohibited by the planning permission for the purposes of Note (2)(c) to Group 5, Schedule 8 VAT Act 1994 – no – appeal allowed
References: [2015] UKFTT 527 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556149
