More than one building can form a single one

Posted by on 20 September, 2016
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HMRC now accepts that single dwellings can be formed from more than one building and has published Revenue and Customs Brief 13/2016 explaining its new policy.

The change of heart comes after the First-tier Tribunal decided in M Catchpole (TC1995) and T Fox (TC1957) that, for the purpose of VATA 1994, Sch 8 group 5, the construction of dwellings formed from more than one building are eligible for zero rating.

Under HMRC’s new policy a number of buildings …

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