The Commissioners for HM Revenue and Customs v Asim Patel: [2014] UKUT 0361 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Powell on 7 August 2014.
Read the full decision in .
VALUE ADDED TAX 鈥� Repayment claim under DIY Builders鈥� and Converters鈥� VAT Refund Scheme 鈥� claim refused by HMRC 鈥� appeal allowed by First-tier Tribunal 鈥� whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied 鈥� whether permission pursuant to s 73A Town and Country Planning Act 1990 had retrospective effect for VAT purposes 鈥� whether FTT erred in law 鈥� claim failed to meet reg 201 requirements 鈥� appeal allowed.
Updates to this page
Published 1 December 2016