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Where Taxpayers and Advisers Meet

Search found 57 matches

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by davebrownvat
Mon Oct 21, 2019 4:25 pm
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

I'd recommend complaints asap. On one of the cases, the claimant emailed his MP. The MP passed over the complaint to the Treasury and eventually HMRC told the MP the self-same bumf that the claimant had already been told. I told the claimant to give the MP some grief about simply accepting what he w...
by davebrownvat
Mon Oct 07, 2019 12:11 pm
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

One other thing I've been recommending to clients is a complaint to the local MP and a formal complaint to HMRC, on grounds that the DIY Team are taking action, where claimants have followed the HMRC guidance to the letter. What HMRC have also been doing is allowing some of the rejected claims on gr...
by davebrownvat
Mon Oct 07, 2019 12:06 pm
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

The Farquharson case should have been the end of this nonsense - a good decision by the judge, on legal grounds. Being a Tribunal case, however, it is not a legal precedent. I understand that HMRC are not appealing the decision, but nor are they changing their policy. Words (almost) fail me. There h...
by davebrownvat
Thu Jul 04, 2019 8:25 am
Forum: VAT & Excise Duties
Topic: 5%VAT conservatory Roofs/conversions
Replies: 11
Views: 13078

Re: 5%VAT conservatory Roofs/conversions

As far as I can establish, it only becomes 20% instead of 5%, where the value of the materials is more than 60% of the entire installation. The following link might help on the proposals. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/791587/Draft_TII...
by davebrownvat
Sun Jun 23, 2019 9:44 am
Forum: VAT & Excise Duties
Topic: 5%VAT conservatory Roofs/conversions
Replies: 11
Views: 13078

Re: 5%VAT conservatory Roofs/conversions

There's been a recent Tax Tribunal case on this topic - WETHERALDS CONSTRUCTION LTD - appears to be an identical subject matter, but check out the case first, to see if the fine detail is the same. I've just been on the BAIILI website and found it.

www.bailii.org/uk/cases/UKFTT/TC/2016/TC05552.html
by davebrownvat
Mon Apr 15, 2019 3:06 pm
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

Further update - we won at the Tribunal, however, this was 100% based on the precise circumstances of my clients situation - the amount of work left to do when she moved in. In that light, it might not be of a great deal of assistance to anyone else. Having said that, it is in the right direction an...
by davebrownvat
Thu Apr 04, 2019 11:03 am
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

UPDATE: things have moved on since my last update. Many professionals have been talking to HMRC at quite a high level and two of my newer cases have been allowed (I have been advising another 6 or 7, at various stages of the reconsideration/appeal process - and I lodged two Tribunal appeals last wee...
by davebrownvat
Mon Dec 24, 2018 3:07 pm
Forum: VAT & Excise Duties
Topic: Garage conversion company and 5%VAT
Replies: 5
Views: 861

Re: Garage conversion company and 5%VAT

No reason why the income is anything other than 'taxable', either 5% or 20% VAT. The deciding factor for conversion of a garage, is whether it was used in connection with an existing dwelling, as a place in which a car was parked. (notice 708 Para 5.3): "However if it can be established that the gar...
by davebrownvat
Thu Dec 20, 2018 12:36 pm
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

An update on my main case. HMRC have dug their heels in and we'll be going to the Tax Tribunal some time between January and the end of April. I'm also dealing with another owner, who does not relish the Tribunal system, who is now going to complain to HMRC, with a view to going to the Adjudicator's...
by davebrownvat
Thu Aug 30, 2018 5:19 pm
Forum: VAT & Excise Duties
Topic: DIY vat reclaim
Replies: 20
Views: 19049

Re: DIY vat reclaim

I have an identical case, for which I have lodged a First Tax Tribunal appeal, a month or two back. Please PM me and I'll keep you posted on the progress. I'm also aware of another similar case as well, so it seems that this is another clutching at straws refusal by HMRC. Please let me know the date...

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