United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Patel [2014] UKUT 361 (TCC) (7 August 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/361.html
Cite as: [2015] STC 148, [2014] BVC 532, [2014] UKUT 361 (TCC)

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Revenue & Customs v Patel [2014] UKUT 361 (TCC) (7 August 2014)

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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