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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...

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