HMRC have published a tax information and impact note (TIIN), VAT: DIY Housebuilders Scheme — Digitisation of claims and extending time limit.
“This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.”
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.