VAT DIY HOUSEBUILDERS’ SCHEME – claim refused by HMRC on basis that works did not amount to construction of a building and the previous building had not ceased to exist – whether corner site and double facade retained as a condition or requirement of planning approval – whether reconstruction of an existing building – appeal dismissed
Citations:
[2020] UKFTT 380 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 February 2022; Ref: scu.655317