VALUE ADDED TAX – Zero Rating – time of supply – sale of newly constructed dwellings – restriction on use throughout the year by planning permission terms and covenant – subsequent removal – whether retrospective for purposes of supply – No – VATA 1994, Schedule 8, Group 5, Notes 2 and 13 – Appeal dismissed
Citations:
[2012] UKFTT 647 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 March 2022; Ref: scu.466179