VALUE ADDED TAX — Repayment claim under DIY Builders’ and
Converters’ VAT Refund Scheme — claim refused by HMRC — appeal allowed by
First-tier Tribunal — whether VATA s 35 and VAT Regulations 1995 reg 201
satisfied — whether permission pursuant to s 73A Town and Country Planning Act
1990 had retrospective effect for VAT purposes — whether FTT erred in law — claim
failed to meet reg 201 requirements — appeal allowed.