VAT DIY builder decision in Mort

Tax tribunal cases about do-it-yourself (DIY) claims for self-builders rarely whet the taste buds in the same way as a spicy curry at an exotic Asian restaurant. In most cases they focus on minor issues raised by agitated claimants – is a fitted coat hanger classed as a building material – and are usually easy wins for HMRC. The claimants often represent themselves at the hearing and their strategy tends to be along the lines of ‘we think our claim should be allowed because it is fair’ rather than the more effective route of saying: ‘We think our claim should be allowed because it says so in the law.’

Anyway roll forward to the most recent DIY case – Steven Mort (TC8801) – which was not only won by a taxpayer representing himself supported by his wife but also got me frantically reaching for my...