You could not have to charge VAT on labour or building supplies for work you do on a brand new house or flat. I’ve had several completely different houses and placing the kitchen the place it might probably get the most use is sometimes slightly difficult, but putting it close to the garage or where probably the most foot visitors is, like you mentioned, has helped make it a house.
If the ‘garden’ land that you simply build the new home on is divorced from your PPR, for example, a paddock or allotment on the other aspect of the village, then once the new house is completed, the sale of your previous PPR will likely be tax exempt and the new dwelling will develop into your PPR from the date that you move into it.
One other strategy to overcome danger aversion on the a part of the builder is to ‘nominate’ subcontractors to produce and set up revolutionary technologies and provide the builder with a ‘schedule of allowances’ (or ‘prime cost schedule’) to include within the tender.
In case you build the new house in the backyard and promote it off with out ever residing in it, then you …