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Timing, and the meaning of ‘completion’

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part N: Dwellings N23 The DIY scheme – eligible expenditure; process The three-month limit ‘Completion’ – HMRC’s position since 2020 ‘Completion’ – problems in 2017-20 ‘Completion’ – case law Discretion over late claims Possible changes ...

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