In D Cosham v HMRC [2019] UKFTT 119 (16 February 2019) the FTT found that sustainable homes form a distinct category for the DIY scheme (VATA 1994 s 35) but dismissed the appeal due to lack of evidence.
Mr Cosham appealed against HMRC’s decision that no refund of input tax was due under the DIY housebuilders scheme. He had incurred the tax in relation to the supply of electric blinds fitted at his ‘eco-build’ property. These electric blinds were installed in the rooms in the property which were south facing and were programmed to regulate the temperature in those rooms.
It was accepted that the electric blinds were incorporated within Mr Cosham’s property for the purposes of s 35(1B). Mr Cosham appealed on the ground that electric blinds of this type are building materials and are ‘ordinarily incorporated’ into ‘buildings of that description’. In his view ‘buildings...
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