Paul McGuire v The Commissioners for HMRC

Facts

The appellant, Mr Paul McGuire, constructed a dwelling at Upper Malone Road, Belfast. On 31 January 2025 he submitted a claim under the DIY Housebuilders' Scheme seeking repayment of VAT of £43,912.41 incurred in the construction. HMRC rejected the claim on the ground that it had been submitted outside the time limit prescribed by Regulation 201 of the Value Added Tax Regulations 1995, and upheld that decision on statutory review by letter dated 8 October 2025. The completion certificate relied upon recorded a completion date of 1 December 2022, so that a claim was required to be submitted by 1 March 2023, the three-month limit then in force applying because the extension of the period to six months took effect only for buildings completed on or after 5 December 2023. In his Notice of Appeal the appellant accepted that the claim was late but attributed the delay to exceptional personal circumstances following a catastrophic accident suffered by his wife on 30 May 2022, when a large metal gate fell on her causing serious injuries and prolonged rehabilitation; he asked the Tribunal to extend time and to direct HMRC to process the claim. HMRC applied to strike out the appeal under Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, contending primarily that the Tribunal lacked jurisdiction and, alternatively, that the appeal had no reasonable prospect of success.