Cotton v HMRC [2020] UKFTT 57 (TC) (30 January 2020): Individuals who construct their own dwelling are entitled to a refund of the VAT incurred on certain construction costs. A claim is subject to a strict time limit related to the issue of a certificate of completion. HMRC said here that the claim was out of time; but as the property was built in Kelso the FTT pointed out that Scots law was relevant. That had a different system for completion certificates and the claim was therefore in time by reference to the Scots law test. This clearly will be an important decision for advisers who are building/converting domestic property north of the border.
Archus Trading Ltd v HMRC [2020] UKFTT 0061 (TC) (31 January 2020): Supplies of staff are standard rated for VAT whereas supplies of medical care are exempt....
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Cotton v HMRC [2020] UKFTT 57 (TC) (30 January 2020): Individuals who construct their own dwelling are entitled to a refund of the VAT incurred on certain construction costs. A claim is subject to a strict time limit related to the issue of a certificate of completion. HMRC said here that the claim was out of time; but as the property was built in Kelso the FTT pointed out that Scots law was relevant. That had a different system for completion certificates and the claim was therefore in time by reference to the Scots law test. This clearly will be an important decision for advisers who are building/converting domestic property north of the border.
Archus Trading Ltd v HMRC [2020] UKFTT 0061 (TC) (31 January 2020): Supplies of staff are standard rated for VAT whereas supplies of medical care are exempt....
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
