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Decision Number: |
TC 05510 |
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Appellant:
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Mr Charles Denis Smith |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Rachel SHORT
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Date Of Decision:
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24/11/2016 |
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Main Category:
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VAT - EXEMPT SUPPLIES |
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Main Subcategory:
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Buildings |
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Notes:
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VAT – DIY housebuilders’ scheme - VAT charged at 17.5% - VAT refunded at 5% - correct level of refund –unjust enrichment – HELD – VAT refundable at 17.5% for earlier periods – unjust enrichment – outside jurisdiction – appeal allowed in part. |
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Decision(s) to Download:
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TC05510.pdf 
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