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New queries, issue 4214

14 July 2009
Issue: 4214 / Categories: Forum & Feedback
Builder’s DIY claim on private residence; tax treatment of late wife’s pension; completing IHT forms; distributions from minor’s trust

DIY claim

We act for a partnership. One of the partners has built her own house over the last two years and has now occupied the house.

Most of the materials for the house have been purchased through the partnership’s suppliers so the bills are in the partnership’s name.

The partner has now come to make a claim as a ‘do-it-yourself’ builder. The partnership has not reclaimed the VAT on the goods that have been invoiced to the partnership for the new house.

How does the partner now make a claim for the VAT in relation to the invoices in the partnership’s name?

Will HMRC accept a detailed invoice from the partnership that lists all the materials bought in its name? The original invoices for the supplies can also be attached to the invoice from the partnership.

If we can proceed this way the partnership will reclaim the...

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