Summary
The Appellant obtained planning permission that described the permitted development as the incorporation of land as a residential mooring. The works then carried out by the Appellant involved constructing the houseboat on land by creating a steel structure on rails. A concrete foundation was then laid onto the steel structure for stability and a crane was then used to lift the structure before placing it on water, where it remains. The Appellant then submitted a claim for the return of VAT under the DIY Housebuilders Scheme.
The reasons for HMRC’s decision 
