Fuller v Revenue and Customs (VAT : DIY Builders : Planning Permission for House and Garage): FTTTx 10 Feb 2020

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 December 2022; Ref: scu.651561