DIY BUILDERS SCHEME – Appellant claimed refunds in respect of VAT incurred on wardrobes and re-roofing works – Appellant withdrew her Appeal in respect of the wardrobes – VAT had been incorrectly charged on the re-roofing works – Respondents no power to refund incorrectly charged VAT – Three year capping rule prevented the builders form adjusting their VAT accounts – Respondents requested to exercise their discretion to refund the disputed VAT – Respondents refunded VAT in part – Appeal dismissed
Citations:
[2007] UKVAT V19979
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 October 2022; Ref: scu.251347