Gregory Sewell tried to claim back the VAT incurred after building a static caravan but would not have done so if the correct advice from the HMRC advisor had been given in the first place.

He ended up going to the First Tier Tribunal (FTT) and representing himself in a bid to appeal a decision by HMRC not to allow his claim for £16,000 under the Housebuilders DIY refund scheme.

A phone call had taken place between Sewell and HMRC on 27 October about the VAT liabilities of building a static caravan. After submitting a claim for a VAT refund HMRC rejected it, stating that caravans were not ‘within the DIY refund scheme’.

At the tribunal, HMRC solicitor Fariha Hanif told judge Nigel Popplewell that he had ‘no jurisdiction’ to allow this appeal to go ahead as it had no possibility of success on the appellant’s side.

Jud