In Philip Spani v HMRC [2023] TC08916, the First Tier Tribunal (FTT) found that a newly constructed cottage did not qualify for VAT recovery under the DIY Housebuilders scheme. Constraints imposed by the property’s planning permission meant it was built in furtherance of a business.
- Mr Spani constructed a new cottage in Seaford and, in January 2021, sought repayment of £13,048 in VAT under the DIY Housebuilders scheme.
Source: www.rossmartin.co.uk
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