- Brian Lawton appealed against HMRC’s refusal to pay a second claim under the DIY Housebuilders’ Scheme
- He made a second claim for VAT refund for an extension to an existing barn conversion, which HMRC refused
- The issue was whether it was possible to make more than one claim under the scheme for a project split into two phases
- Lawton argued that the projects were distinct and therefore eligible for separate claims, but HMRC disagreed
- The First-Tier Tribunal dismissed Lawton’s appeal, stating that only one claim could be made under the scheme
- The court emphasized the importance of adhering to the rules of the scheme and aligning completion for VAT purposes with original planning permissions
- The case highlights the significance of timing and following the scheme rules for recovering VAT in self-build projects.
Source: marcusward.co
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.
