DIY Housebuilders Scheme VAT refund under Reemtsma principle
In C Poulton v HMRC[2025] UKFTT 240 (TC) (20 February) the First-tier Tribunal (FTT) dismissed HMRC’s application to strike out the appellant’s claim for a VAT refund under the DIY Housebuilders Scheme. The appellant had been incorrectly charged VAT and sought to apply the Reemtsma principle to reclaim the VAT from HMRC. The FTT judge considered that the point was arguable and therefore did not accede to the strike out request.
The appellant built a custom self-build house and paid VAT on costs incurred and submitted a claim to HMRC for a refund of VAT totalling circa £30 000. The bulk of the claim was accepted with some amounts denied as not meeting the conditions of the scheme. In addition the appellant wrote to HMRC enquiring about how to claim back VAT incorrectly charged. This was circa £10 000...
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DIY Housebuilders Scheme VAT refund under Reemtsma principle
In C Poulton v HMRC[2025] UKFTT 240 (TC) (20 February) the First-tier Tribunal (FTT) dismissed HMRC’s application to strike out the appellant’s claim for a VAT refund under the DIY Housebuilders Scheme. The appellant had been incorrectly charged VAT and sought to apply the Reemtsma principle to reclaim the VAT from HMRC. The FTT judge considered that the point was arguable and therefore did not accede to the strike out request.
The appellant built a custom self-build house and paid VAT on costs incurred and submitted a claim to HMRC for a refund of VAT totalling circa £30 000. The bulk of the claim was accepted with some amounts denied as not meeting the conditions of the scheme. In addition the appellant wrote to HMRC enquiring about how to claim back VAT incorrectly charged. This was circa £10 000...
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