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Decision Number: TC 07116
Appellant: Christopher Swales
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Richard THOMAS
Date Of Decision: 26/04/2019
Main Category: VAT - BUILDERS
Main Subcategory: Do -it-yourself
Notes: 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.
Decision(s) to Download: TC07116.pdf TC07116.pdf