VAT – DIY housebuilders scheme – submission of claim within three months of certificate of completion – HMRC refusal of claim on the basis that it should have been made ‘by’ one or more earlier dates – consideration of case law in Hall, Farquharson, Fraser and Dunbar – HMRC cannot displace certificate of completion as primary evidence of property’s completion – reasons in Farquharson and Dunbar accepted and followed – further reasons – appeal allowed.
[2020] UKFTT 198 (TC)
Bailii
England and Wales
Updated: 20 August 2021; Ref: scu.651587
