Hi

Thanks for your question

You will not pay capital gains on the home - as this has been your main residence throughout - and if you move out of it- you have up to 36 months before capital gains becomes an issue - as the last 36 months of this properties ownership is covered by the private residence relief rules.

If you sell the new house, then this will be liable to capital gains as you have never used it as your main residence. And this also applies if you chose to let it out for any period of time.

Regarding VAT - you should have an eligible claim on the build itself bit no any services engaged in undertaking the build. The claim must be made within 3 months of completion of the build (when you have the certificate of completion) I have added a link here which details the information you need and how to make this claim -
However I should point out - that this applies for builds that you intend to live in - so if you sell without making this your home - then you will not be eligible for a VAT refund, so it might be worth moving into the new build, sell the current home, during which time you have 36 months to do so, before capital gains becomes an issue.



Thanks

Sam