VALUE ADDED TAX – DIY Builders scheme for refund of VAT – whether construction met condition in Note 2(d) to Group 5 Schedule 8 VATA – Lady Pearson applied – appeal allowed – whether building an annexe also considered – whether prohibition of separate use or disposal also considered – observations on aptness of penalties letter issued with initial rejection (without proper reasons) of claim – costs considered.
Citations:
[2019] UKFTT 277 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Construction
Updated: 21 October 2022; Ref: scu.637837
