Revenue and Customs v Patel: UTTC 7 Aug 2014

UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – whether permission pursuant to s 73A Town and Country Planning Act 1990 had retrospective effect for VAT purposes – whether FTT erred in law – claim failed to meet reg 201 requirements – appeal allowed
[2014] UKUT 361 (TCC)
England and Wales

Updated: 16 July 2021; Ref: scu.535711