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:
Jurisdiction:
England and Wales
VAT
Updated: 05 November 2022; Ref: scu.649186