DIY housebuilder claim rejected by FTT
In Rachel Maddock v HMRC [2026] TC10065, the First Tier Tribunal (FTT) dismissed an appeal for a VAT refund under the DIY Housebuilders Scheme due to the retained parts of the original property exceeding the permitted 'facade' exception. The completed work constituted reconstruction or alteration of an existing building rather than the construction of a new building.
