Sorry, cant help you on your query, but you do raise a genuine problem that has contributed greatly to the Black market in this country - one off houses, paid for by self builders using direct labour. Because the mortgage drawdown is paid into the mortgagee's bank account, he/she can spend it as they like, i.e. paying cash to the man in the van to do the blocklaying, plastering etc to their new house. These tradesmen have charged ridiculous sums for their piece of the action, have bought jeeps to carry their few tools around, work ridiculously short hours, miss days whenever the mood takes them, and all because they were being overpaid in cash.
All revenue had to do was ensure that a mortgagee had to make a return showing construction costs on their new asset. This would have caught all the cash merchants in the building game, and would also have provided accurate data in relation to new builds etc.
Any views????