New queries: E-problem; Company transfer...

E-problem

Our client built their own home and wishes to reclaim the VAT incurred using the DIY housebuilders’ scheme. Because our client also runs a property development company she as a matter of course scans in all of her invoices so that she does not need to keep boxes and boxes of original documents.

As a result when she printed off the invoices relating to the building of her own home and submitted them to HMRC they rejected the claim as they will only accept original invoices. Our client quite reasonably did not expect – given that their guidance in other areas states that electronic storage of records is acceptable – HMRC to demand original receipts only.

So far HMRC have not given a proper reason why they will not accept copies and continue to dogmatically quote their guidance notes. This...