FTTTx VALUE ADDED TAX – Refund of VAT to persons constructing certain buildings (DIY Scheme) – Section 35 VATA – whether VAT charged on certain services eligible for refund – held not because the scheme relates only to VAT chargeable on certain goods – also the claim related in part to an amount charged as VAT where VAT was not chargeable – whether VAT charged on roller blinds incorporated into the building was eligible for refund as ‘building materials’ – the applicable definition of ‘building materials’ in Note 22, Group 5, Schedule 8, VATA considered – held the roller blinds were ‘building materials’ within that definition – appeal allowed in part
[2010] UKFTT 634 (TC)
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.567595