Proffitt v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2020] UKFTT 120 (TC) (28 February 2020)

Proffitt v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2020] UKFTT 120 (TC) (28 February 2020)

The Tribunal held that the dwelling was not completed until the necessary certificates (electrical, gas safe, and Completion Certificate) were issued, demonstrating that the building was safe, hygienic, and habitable in accordance with planning permission and Building Regulations. The claim was made within three months of the Completion Certificate, and thus was in time under Regulation 201. The Tribunal preferred the approach in Fraser, requiring demonstration of completion by appropriate certification, but noted that each case turns on its facts.

Citation
[2020] UKFTT 120 (TC)
Parties
Appellant: Neil Proffitt; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 February 2020
Procedural Posture
VAT DIY House Builders Scheme Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal allowed
Legal Topics
Value Added Tax, DIY House Builders Scheme, Time Limits for Claims, Completion of Building, Documentary Evidence Requirements
Tax Law Value Added Tax DIY House Builders Scheme Time Limits for Claims Completion of Building Documentary Evidence Requirements

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Parties

Neil Proffitt

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT DIY House Builders Scheme Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether Mr Proffitt’s claim for VAT refund under the DIY House Builders scheme was made within the statutory time limit under Regulation 201 of the VAT Regulations 1995.
  2. 2 How 'completion of the building' should be determined for the purposes of the time limit in Regulation 201.

Ratio Decidendi

The Tribunal held that the dwelling was not completed until the necessary certificates (electrical, gas safe, and Completion Certificate) were issued, demonstrating that the building was safe, hygienic, and habitable in accordance with planning permission and Building Regulations. The claim was made within three months of the Completion Certificate, and thus was in time under Regulation 201. The Tribunal preferred the approach in Fraser, requiring demonstration of completion by appropriate certification, but noted that each case turns on its facts.

Court Disposition

Appeal allowed

Orders

  • HMRC to accept and process Mr Proffitt’s DIY Self-Build VAT refund claim as valid.