- Brian Lawton appealed against HMRC’s refusal to refund VAT on his second claim under the DIY Scheme
- He faced delays and increased costs due to the Covid-19 pandemic
- Completed part of the project and received a completion certificate in March 2021
- HMRC granted his first VAT refund claim in June 2021
- Submitted a second planning application for a larger extension in November 2021
- HMRC refused his second VAT refund claim in October 2022
- FTT held that only one claim was allowed under the DIY Scheme unless an error in the initial claim had been proven
- Extensions to existing dwellings do not qualify for VAT refunds under the DIY Scheme
- The appeal was dismissed
- Illustrates the practical limitations of the DIY Scheme and the importance of considering the full extent of intended works
Source: rpclegal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
