Market leading insight for tax experts
View online issue

P Hargreaves v HMRC

In P Hargreaves v HMRC [2017] UKFTT 213 (7 March 2017) the FTT found that a builder was partially entitled to a refund under the DIY Housebuilders scheme (VATA 1994 s 35).

This was an appeal against a decision of HMRC refusing part of a claim for repayment of VAT made under the DIY scheme. Planning permission had been granted to convert a barn into a dwelling and the taxpayer had purchased the barn with the benefit of the planning permission. He had then carried out the works and a completion certificate had been issued. HMRC had refused repayment on a number of invoices because the suppliers ought to have charged VAT at the reduced rate of 5% rather than the standard rate of 20%. In relation to three invoices the appellant had been unable to obtain a credit from the suppliers.

The first ground of appeal...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top