VAT – DIY Builders – planning permission for house and garage – house occupied 2010 – planning permission amended 3 January 2019 to omit garage – completion certificate issued 4 January 2019 – application for refund dated 4 January 2019 rejected by HMRC as out of time – appeal allowed as building project not completed until amended planning permission issued
Citations:
[2020] UKFTT 173 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 31 December 2022; Ref: scu.651561