- Paul McGuire sought a VAT repayment of £43,912.41 under the DIY Housebuilders’ Scheme for a dwelling built in Belfast, but HMRC refused the claim as out of time under Regulation 201 of the VAT Regulations 1995.
- After HMRC upheld the refusal on review, McGuire appealed, saying the delay was caused by exceptional personal circumstances following his wife’s serious accident.
- HMRC applied to strike out the appeal, arguing the tribunal had no jurisdiction to grant the relief sought and, alternatively, that the appeal had no reasonable prospect of success.
- The First-tier Tribunal struck out the appeal because the claim failed to meet the Regulation 201 time requirements.
Source: bailii.org
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.
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