In Colchester v HMRC (FTC/43/2013 – 28 February 2014) the taxpayer had built a new garage on the grounds of his existing house but separate from it. The tribunal decided that the construction should be standard rated as an annexe and not zero rated as a new dwelling (VATA 1994 Sch 8 Group 5).
The tribunal noted that where ‘the physical features do not provide a clear indication of whether or not a structure is an annexe it is necessary to conduct a wider enquiry and consider matters such as the planning permission and intended use of the new building in order to establish its status.’
The FTT had found that the purpose of the new building was to enhance the functionality of the existing structure whilst enhancing its character and concluded that the new building was an annexe excluded from...
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In Colchester v HMRC (FTC/43/2013 – 28 February 2014) the taxpayer had built a new garage on the grounds of his existing house but separate from it. The tribunal decided that the construction should be standard rated as an annexe and not zero rated as a new dwelling (VATA 1994 Sch 8 Group 5).
The tribunal noted that where ‘the physical features do not provide a clear indication of whether or not a structure is an annexe it is necessary to conduct a wider enquiry and consider matters such as the planning permission and intended use of the new building in order to establish its status.’
The FTT had found that the purpose of the new building was to enhance the functionality of the existing structure whilst enhancing its character and concluded that the new building was an annexe excluded from...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
