Market leading insight for tax experts
View online issue

A Garage by Any Other Name

 
John Brown of John Brown VAT Consultancy explains how Grange Builders (Quainton) Ltd (LON/02/9820) led to a revision of HMRC policy of what constitutes a 'garage' for the purposes of zero-rating
 
Long Crendon is a picturesque village extensively covered by Pevsner in the Buckinghamshire volume of The Buildings of England but little did it realise that it was to become the focal point for a revision of HM Revenue & Customs' policy on what constitutes a 'garage' for the purposes of the zero-rating related to protected buildings.
 
In about 1750 a house now known as 'Mulberry House' was built in the High Street. Within the curtilage of Mulberry House there is a small timber-framed barn which 'to all intents and purposes' was constructed at the same...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top