Gardiner and Another v Revenue and Customs: FTTTx 27 Nov 2012

FTTTx Value Added Tax – Do-it-yourself builder’s scheme – Relief refused – VATA1994 s 35 (1) (b) – Planning permission for construction of dwelling to be used as part of business -Whether built in the course of furtherance of the business – Yes – Appeal dismissed

Citations:

[2012] UKFTT 726 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 November 2022; Ref: scu.472741