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James Radcliffe v HMRC

In James Radcliffe v HMRC [2015] UKFTT 0017 (14 January 2015) the FTT refused to apply the DIY builder scheme.

Mr Radcliffe had obtained planning permission for the erection of various extensions and alterations and the erection of a detached garage. He had then made subsequent applications for amendments in order to be able to build a new bungalow under the guise of extending the old one.

HMRC had rejected his claim under the DIY builder scheme on the ground that the works contravened the planning permission. Mr Radcliffe contended that although the planning application referred to ‘extension works’ clearly a new bungalow had been constructed so that the DIY scheme applied. He could also apply to upgrade the application.

The FTT found that the VAT legislation requires the construction of a new dwelling to be within the appropriate planning permission. An upgrade of the application...

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