LON (89/1055)

No. 4643

Decision given 12 March 1990.

Input tax – Do-it-yourself builder – Whether appellant should be repaid the VAT charged on materials used in building a new house – Whether internal access between two buildings justified the commissioners’ refusal of the claim under sec. 21 of the Value Added Tax Act 1983.

  The issue was whether the appellant’s claim for the repayment of input tax charged on materials used in building a new house should be refused by the commissioners on the ground that the new building had internal access to an existing building and was therefore an enlargement of the existing building.

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