Swindell v Revenue and Customs (VAT – Builders : Do -It-Yourself): FTTTx 1 Feb 2017

FTTTx VAT – DIY self-build scheme – section 35A VATA94 and note 2(c) to Group 5, Schedule 8 VATA94 – whether the separate disposal of the dwelling was prohibited by the terms of a covenant under section 106 Town and Country Planning Act 1990 – terms of covenant considered – held they prohibit a separate disposal of the dwelling – appeal dismissed

Citations:

[2017] UKFTT 132 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Construction

Updated: 29 January 2022; Ref: scu.574084