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 The Commissioners for HM Revenue and Customs v Asim Patel: [2014] UKUT 0361 (TCC).

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.

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