COMMUNITY INFRASTRUCTURE LEVY EXEMPTION
The Government has announced that self builders (individuals planning to build their own house) are to be exempted from the Community Infrastructure Levy. This is a charge levied at the planning stage to contribute to local infrastructure.
This is good news for self builders as it reduces the costs of building your own home.
TRIBUNAL WIN
We have recently won a Tribunal case against HMRC, who had rejected a VAT claim submitted by another party.
The case hinged on HMRC’s opinion that a claim was not eligible because of a planning condition regarding the occupancy of the new dwelling. We successfully argued that this was not a prohibition on the use and/or sale or disposal of the property, and so the claim was allowed.