Terry (T/A Wealden Properties) v Revenue and Customs: FTTTx 7 Aug 2009

FTTTx Value Added Tax – Claim for VAT refund in respect of the cost of building a new house – whether the Appellant, who constructed the house, and to whom the taxable supplies were made of both building materials and sub-contract labour was constructing the house in the course of business – Appeal dismissed – Informal consideration of whether the Appellant might recover the relevant VAT by applying for voluntary registration

Citations:

[2009] UKFTT 202 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.409039