{"id":74330,"date":"2016-09-20T06:51:24","date_gmt":"2016-09-20T06:51:24","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=f4d4262b239c5d898e27a8a3ada18432"},"modified":"2016-09-20T06:51:24","modified_gmt":"2016-09-20T06:51:24","slug":"more-than-one-building-can-form-a-single-one","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=74330","title":{"rendered":"More than one building can form a single one"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>HMRC now accepts that single dwellings can be formed from more than one building and has published\u00a0<em>Revenue and Customs Brief 13\/2016<\/em>\u00a0explaining its new policy.<\/p>\n<p>&#13;<\/p>\n<p>The change of heart comes after the First-tier Tribunal decided in\u00a0<em>M Catchpole<\/em>\u00a0(TC1995) and\u00a0<em>T Fox<\/em>\u00a0(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.<\/p>\n<p>&#13;<\/p>\n<p>Under HMRC\u2019s new policy a number of buildings &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>HMRC now accepts that single dwellings can be formed from more than one building and has published&nbsp;<em>Revenue and Customs Brief 13\/2016<\/em>&nbsp;explaining its new policy.<\/p>\n<p>The change of heart comes after the First-tier Tribunal decided in&nbsp;<em>M Catchpole<\/em>&nbsp;(TC1995) and&nbsp;<em>T Fox<\/em>&nbsp;(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.<\/p>\n<p>Under HMRC&rsquo;s new policy a number of buildings &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74330"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74330"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74330\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}