HMRC Admin 19 Response

Hi,
You will need to contact the Maternity Allowance helpline for assistance.
Maternity Allowance
Thank you.

Hi,
We have not got all the relevant facts, and it is for you to self assess correctly. What we can say is that how this is treated will depend on whether you actually had beneficial ownership of the property and was ordered by the court to hand it back or if in fact you never had beneficial ownership at all and the contract was simply voided.
If you did not ever have beneficial ownership of the asset, which may be the case here, then any incidental costs of acquisition incurred would not be allowable. The guidance below states 'The expenditure must have been incurred wholly and exclusively for the purposes of acquisition or disposal of the asset'.
And if there was not any asset actually acquired then it would in effect be abortive expenditure that is not allowable expenditure for capital gains purposes.
CG15260 - Incidental costs of acquisition and disposal: specific examples
If on the other hand you did have beneficial  ownership and so it was classed as an acquisition and then a disposal, for the same amount, then any incidental costs of acquisition or disposal, as per the details above and below may be allowable:
CG15250 - Expenditure: incidental costs of acquisition and disposal
However these allowable costs would not include any costs incurred to preserve or defend title to the asset, where that case was lost.
It will be for you to determine, based on the facts of the case, if you actually had beneficial ownership or not. The guidance below has some information on this but you may wish to seek professional help if you need further help with this.
CG70230 - Land: legal and beneficial interests in land  
Thank you.

Hi,
Please can you confirm the nature of the service.
Thank you.

Hi,
From a VAT perspective this would be defined as a car. You can see the guidelines here:
The VAT definition of a car
Thank you.

Hi,
You do not need to state this on your invoices to your non business customers.
Thank you.

Hi,
If you are having a property converted in to an eligible dwelling which you intend to live in then you can look at using the DIY scheme to recover the VAT incurred in the course of the conversion.
The Scheme is used to claim back the 5% VAT charged by the supplier for materials and labour costs. If you receive a supply from a subcontractor for qualifying services and materials then you can also look at reclaiming this VAT also as part of the DIY claim. Please have a careful look over the form /guidance here:
Claim a VAT refund for a conversion if you're a DIY housebuilder
VCONST24000 - DIY builders and converters VAT Refund Scheme - eligibility of claims
Thank you.

Hi,
You can see guidance here:
SAIM5040 - Dividends and other company distributions: company law
Thank you.

Hi,
You can see guidance and associated links here:
HS283 Private Residence Relief (2024)
Thank you.

Hi,
We cannot advise you on the terms of residence and which case to apply under as this is for you to determine based on the guidance available.
Thank you.

Hi,
The UK tax year is 6 April to 5 April, so you will submit a return, if applicable, for income arising in the period for any tax year.
Thank you.