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Decision Number: TC 08277
Appellant: Andrew Ellis and Jane Bromley
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Heather GETHING
Date Of Decision: 21/09/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VAT: DIY New Build Claim for repayment of VAT on goods, whether s35 VATA permits more than one claim to be made by an individual during construction, yes, whether the regulations permit more than one claim, no, whether the regulations are ultra vires, yes, appeal allowed.
Decision(s) to Download: TC08277.pdf TC08277.pdf