Can anyone advise on the process where a self builder sells a partly completed eligible building to another self builder? How is the VAT reclaim handled in this case?
It seems that the scenario is supported as scraps of advice in the VAT manual discuss it or related concepts:
https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst24250
https://www.gov.uk/hmrc-internal-manuals/vat-construction/vconst03550
..in that the "person constructing a building" status can be transferred/acquired/inherited. I'm not really clear on the part where the vendor-selfbuilder has to wait until the purchaser-selfbuilder (ina simple chain of two people) seemingly has to wait until the building is complete - how will the vendor know, so as to not miss the 3 month deadline etc? How will the vendor provide evidence that the building has been completed (must they wait until the purchaser submits? What if the purchaser does not?
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