The Appeal was against HMRC’s decision to refuse an application for a refund under the DIY Homebuilder’s scheme. It was the Appellants case that he had complied with the requirements of the DIY Housebuilder’s Scheme in that the property was a new build following substantial demolition of the old building.
Following examination of the property it was found necessary to demolish most of the building so that within the terms of the legislation it would cease to be a ‘building’ as a consequence of which the Appellant would become the builder of a new building.
The Appellant stated that at a meeting he explained to the Local Authority planning officials that as the structure was unsound it had become necessary to depart from the original plans on which planning permission had been granted so as to effectively demolish the property.
The planning officials stated that there was
