FTTTx Value Added Tax : Diy Builders Scheme – VALUE ADDED TAX D DIY Builders scheme D s 35 VATA 1994 D claim withdrawn because HMRC evidence requirements could not be met D Penalty under Schedule 24 Finance Act 2007 D whether inaccuracy in document caused by failure to take reasonable care D No, because no inaccuracy D if inaccuracy, no failure to take reasonable case – appeal upheld.
[2015] UKFTT 412 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 03 January 2022; Ref: scu.551540
