The VAT DIY refund scheme and reconstruction beyond planning permission
InThomas Brennan v HMRC[2015] UKFTT 557 (6 November 2015) the FTT found that a builder who had built a new dwelling having obtained planning permission for an extension only was not entitled to a refund of VAT.
Mr Brennan had obtained planning consent for a ‘two-storey extension to the side of dwelling and single-storey extensions to side and rear’. He had then obtained a further planning consent for ‘extensions and alterations to dwelling’. Extensive alterations and other works had been undertaken some of which had exceeded those authorised which effectively resulted in the property being almost entirely rebuilt.
Mr Brennan had applied for a refund of VAT under the DIY builders refund scheme (VATA 1994 s 35) on the basis that he had built a new dwelling. HMRC had refused the application...
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The VAT DIY refund scheme and reconstruction beyond planning permission
InThomas Brennan v HMRC[2015] UKFTT 557 (6 November 2015) the FTT found that a builder who had built a new dwelling having obtained planning permission for an extension only was not entitled to a refund of VAT.
Mr Brennan had obtained planning consent for a ‘two-storey extension to the side of dwelling and single-storey extensions to side and rear’. He had then obtained a further planning consent for ‘extensions and alterations to dwelling’. Extensive alterations and other works had been undertaken some of which had exceeded those authorised which effectively resulted in the property being almost entirely rebuilt.
Mr Brennan had applied for a refund of VAT under the DIY builders refund scheme (VATA 1994 s 35) on the basis that he had built a new dwelling. HMRC had refused the application...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
