VALUE ADDED TAX – do-it-yourself scheme – VATA 1994 s 35, Sch 8 Group 5, Notes (16), (18) – chalet supported on legs resting on concrete base replaced by stone-built dwelling with conventional foundations – incorporation of small part of chalet into finished dwelling – incorporation not limited to a facade and not a condition of planning consent – whether chalet a ‘building’ for purposes of legislation – yes – refund correctly refused – appeal dismissed
[2007] UKVAT V19985
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.249762