VAT refund on new build
Here is the scenario...
Planning permission was granted for a new dwelling in the front garden of an existng one. The plans that were submitted to the council showed 'conversion' of the old garage but in reality this was demolished to the slab and replaced on the same footprint. This was the intention from the outset and the word 'replacement' rather than 'conversion' should have been used on the planning applicaiton. Hind-sight is a wonderful thing!
The old garage slab now happens to the the living room of the new property.
HMRC have refused the application for a vat refund using the argument that the building is unlawful - it did not follow the planning consent as the garage was demolished rather than converted. They state that this does not therefore meet the requirements of para 12 of VAT431NB and VAT act 1994 Sch 8 Group 5 Note 2(d).
We have photographic evidence that the building was completely demolished if we can persuade HMRC that the building is lawful (it passed building regs and has a completion certificate!)
Any recomendations on the method of appeal would be much appreciated.
If you know of any previous cases that have been passed on this basis, a link would also be much appreciated.
- OMG HMRC !!!! Employ some ppl!! 484 9
- Spousal transfer and PPR 835 34
- Keeping disastrous accounts 225 2
- Payroll question 85 2
- Where has Portia gone? 4,710 106
- Moneysoft or Sage payroll with auto enrolment? 236 5
- In pratice using part time accountants 165 1
- Warning - "Central Register of Companies" con 167 3
- Overlap profit 223 4
- Goodwill On Incorporation 102 1
- CT600 for first year UK company trading abroad 169 13
- Can i reclaim tax if my fuel cost more than the AFR in a company car 332 5
- micro entity balance sheet query 275 6
- What are other accountants having for lunch? 628 19
- RTI Payroll ID 937 21
- VAT flat rate scheme 544 9
- Computations in HMRC accounts software 127 2
- EIS 3 Processing Delays at HMRC 182 2
- Unwarranted VAT assessments 150 1
- Virtual Assistants 139 1
- Services via intermediaries and new HMRC reporting requirements 836
- Pensions Regulator 473
- How hard is it to reduce a code? 439
- Sanzar 335
- How do you do it 328
- Digital marketing focus group 309
- Kashflow balance sheet difference 283
- Bed & Breakfast trade via Limited Company 201
- new investor structure 194
- Fit for purpose 194