CVC VAT Focus on Land and Property – January 2017

The latest CVC VAT Focus on Land and Property is now available on our website. This newsletter is intended for readers with an interest in the Land and Property sector.  It summarises cases relevant to the sector and is issued by email quarterly.

In this issue, we consider cases from the First Tier Tribunal concerning:

  • Whether a bungalow built by the owner of a fishery business was for own occupation was ‘designed as a dwelling’
  • Whether a refurbishment falls with the Capital Goods Scheme
  • Unjust enrichment and the DIY Scheme