Mcgarry v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 30 Mar 2020

Value Added Tax – DIY House Builders Scheme – construction of a dwelling – claim for input VAT refund under s 35 VATA – occupation before Certificate of Completion issued – whether the claim time-barred – determination of ‘completion’ for the purposes of reg 201 of the 1995 Regulations – appeal allowed

Citations:

[2020] UKFTT 157 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.650689