Proffitt v Revenue and Customs (VAT – Builders : Do -It-Yourself): FTTTx 28 Feb 2020

VALUE ADDED TAX – DIY House Builders scheme – Section 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of completion of the building – divergent lines of authority – Fraser preferred – whether claim made in time in circumstances of case – yes – appeal allowed

Citations:

[2020] UKFTT 120 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.649186