DIY house construction VAT reclaim scheme

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Two recent tax cases highlight the importance of a prompt claim for VAT repayment under the DIY house construction VAT reclaim scheme.   The claim must be made within 3 months of completion of a construction.  In one case the claim was denied as the taxpayer had waited for a certificate of completion.  HMRC won the case saying the house had actually been completed more than a year earlier when the snagging work ended.  However in a different case the taxpayer won the argument that a house wasn’t completed until the certificate of completion was issued.

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