thanks for your replies - in my "dreams" I was thinking more about the supply end of things, the company wouldn't own the house but would provide the supplies which would then be sold at a lower price to the individual so that + vat would equal the cost, I think the problem is that I don't think companies can sell at less than cost price similar to tesco not being able to sell at less than cost price but I did hear on the news that this may be abolished. With regards to professional fees a tiny company really wouldn't incur that much as there would only be a handful of transactions. Anyway, you are right we'll just have to live with it, its very annoying though particularly as you don't pay VAT in the UK on the house build and stamp duty is far less on the land, but then I suppose land is much dearer there.