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P and M Bates v Revenue and Customs: VDT 3 Feb 2009

VDT VAT – DIY BUILDERS SCHEME – Appellant claimed VAT on supply of a domestic fire sprinkler system – Respondents originally refused the refund on the ground that the sprinkler system was not building materials – Respondents changed its case arguing it was a mixed supply of goods and services – decided a composite supply of zero-rated services – Appeal dismissed.

Citations:

[2009] UKVAT V20948

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301753

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