VALUE ADDED TAX – DIY builders – claim under Section 35 of the Value Added Tax Act 1994 to recover VAT on goods and services supplied in relation to the construction of a dwelling where the revised planning permission referring to the new dwelling was granted after some of the goods and services were supplied but before completion of the building – held that (a) VAT properly arising in respect of supplies of goods made after the revised planning permission was granted could in theory be recovered but that no VAT did properly arise in respect of those supplies because they should all have been zero-rated for VAT purposes and (b) no recovery could be made of (i) VAT properly arising in respect of supplies of goods made before the revised planning permission was granted or (ii) VAT properly arising on supplies of services whether made before or after the revised planning permission was granted
Citations:
[2020] UKFTT 85 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 November 2022; Ref: scu.649161
