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.
- NALS Accountants Report 88 1
- Do I need to report this to SOCA 3,458 35
- Legal title not in the company name 258 10
- Dividend dates 553 10
- simple one...capitalisation of legal fees on purchase of business 112 3
- Sole properietor 157 4
- transitioning payroll 226 8
- dividend proposals 93 2
- How to reclaim VAT that was missed off previous invoices? 222 2
- Deduction from Salary 285 8
- PPR exemption - can it be due on a bigger area than 0.5 hectares? 182 2
- Can I take action against my accountant for incompetence? 2,717 60
- Child Tax Credits - date of cessation of qualifying young person 82 2
- VAT on sales net of CIS suffered 434 10
- ACCA Cert/Dip in IFRS 157 2
- 12 Pay Problems 248 3
- VAT online filing exemptions 247 3
- Mutual trading organisation has chargeable gain 86 1
- Redudancy 91 1
- Redundancy pay for directors? 483 13
- Property exchange - 8-year legal delay following fall-out 622
- Cancelled 363
- SAGE Payroll Data for Import to MS Dynamics AX 342
- Cancelled 310
- Have you staged yet for auto enrolment? 282
- Probiz 271
- Free-standing washing machine - unfurnished lettings 230
- VAT on non-profit making clubs (ECJ VS West Dorset Golf Club) 227
- Phishing emails purporting to be from CIPFA? 202
- Is this UK incapacity benefit taxable in UK or Jersey? 175