Watson v Revenue and Customs: FTTTx 22 Oct 2010

VALUE ADDED TAX – Refund on construction of building – Original planning permission for annex – Building Control required further work to be done on basis was new dwelling – Appellant carried out works – Retrospective planning permission for new dwelling granted – Local authority would not use its powers under s.73A of the Town and Country Planning Act 1990 to backdate it to start of work – Whether Appellant caught by Note 2(d) of Group 5 of Sch. 8 of VATA

[2010] UKFTT 526 (TC)
England and Wales


Updated: 03 January 2022; Ref: scu.426650