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Decision Number: TC 07614
Appellant: Neil Proffitt
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Miss Jane BAILEY
Date Of Decision: 28/02/2020
Main Category: VAT - BUILDERS
Main Subcategory: Do -it-yourself
Notes: VALUE ADDED TAX – DIY House Builders scheme – Section 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of completion of the building – divergent lines of authority – Fraser preferred – whether claim made in time in circumstances of case – yes – appeal allowed
Decision(s) to Download: TC07614.pdf TC07614.pdf