(Vat – Builders : Do -It-Yourself) VALUE ADDED TAX – DIY Housebuilders Scheme – construction of new build house – whether designed as a dwelling for purposes of subsection (35)(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 – whether Section 75 agreement amounted to a prohibition – yes – appeal refused
Citations:
[2017] UKFTT 199 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Construction
Updated: 06 February 2022; Ref: scu.578536