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:
Jurisdiction:
England and Wales
VAT
Updated: 25 November 2022; Ref: scu.650689