Everard and Another v Revenue and Customs: VDT 12 Jun 2006

VAT – refund of tax to ‘do-it-yourself’ builders – building of extension – later decision to demolish house and build a new house within existing footprint – one wall and chimney stack retained – whether conditions for relief fulfilled – no – whether discretion exercisable by Tribunal – no – appeal dismissed

Citations:

[2006] UKVAT V19626

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 August 2022; Ref: scu.242808