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Where Taxpayers and Advisers Meet

Search found 54 matches

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by davebrownvat
Thu Jul 04, 2019 8:25 am
Forum: VAT & Excise Duties
Topic: 5%VAT conservatory Roofs/conversions
Replies: 11
Views: 3415

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: 3415

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: 13
Views: 3004

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: 13
Views: 3004

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: 579

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: 13
Views: 3004

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: 13
Views: 3004

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...
by davebrownvat
Sun Jun 17, 2018 8:48 am
Forum: VAT & Excise Duties
Topic: Vat Refunds for DIY Housebuilder - Conversion
Replies: 2
Views: 953

Re: Vat Refunds for DIY Housebuilder - Conversion

It's all down to what the planning permission says. Does it say "...extension....", or does it say "Create new dwelling...."? If the latter, you have a chance, but again there might be small print in the conditions attached to the permission, which could blow it. If it's merely "....extension..", yo...
by davebrownvat
Fri Apr 27, 2018 1:17 pm
Forum: VAT & Excise Duties
Topic: VAT on energy saving materials
Replies: 3
Views: 1218

Re: VAT on energy saving materials

But beware - if you are installing a new boiler, including controls, HMRC are likely to take the view that the controls are an integral part of the installation and therefore do not qualify at 5% VAT. VAT Notice 708/6, paragraph 2.3.3 refers.
by davebrownvat
Tue Mar 27, 2018 11:04 am
Forum: VAT & Excise Duties
Topic: Conversion of garage/storage
Replies: 2
Views: 1129

Re: Conversion of garage/storage

I tend to disagree about the potential good news on VAT liability. If the garage has previously been used as a garage in connection with a domestic dwelling, HMRC are likely to take the view that the garage is already a residential building. In which case, it won't be 5% VAT on the conversion, nor w...

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