I like the DIY Builders Scheme – the very first time I appeared before Stephen Oliver concerned a refusal under the scheme. It was in Belfast and not only did I win but I also had a brilliant time in that city.
This is an interesting decision, Mr Shields has been pretty savvy and used a link to existing business to secure planning permission for a dwelling in a designated green belt area. There was a restriction on who could occupy the dwelling which was later lifted, HMRC argued that this amounted to a restriction on use and disposal rendering the claim outwith the provisions of s35 VATA and the scheme. Mr Huddleston, rightly in my opinion, thinks otherwise.
You can download the decision via this link The Finance & Tax Tribunal.