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:
Jurisdiction:
England and Wales
Construction
Updated: 29 January 2022; Ref: scu.574084