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...
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
