Steven James Mort v HMRC [2023] UKFTT 387 TC01382In this case, Mr Mort constructed a new dwelling in Bury and made a VAT claim under the DIY housebuilders scheme. HMRC contended that a number of the suppliers had incorrectly standard rated supplies to Mr Mort when they should have applied the zero-rated. As a result, the suppliers incorrectly charged VAT and VAT incorrectly charged cannot be recovered.
Source: saffery.com
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