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  1. Afternoon, We have just finished our conversion of part of a company run nursing home. As such it is a change of use from commercial to residential and, in theory, we thought that we would be able to claim the VAT on the materials. HMRC “DIY team” have stated that we cannot claim as the building had been “lived in” within the last 10 years. we think we still have a claim but was wondering if anybody had encountered anything like this with their build and claim? Looking for clarification and maybe a precedence if anybody can help 🤓
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