HMRC Brief 54/08 issued on 28 October concerns the sensitive subject of 'abuse':
'VAT — New zero-rated dwellings — whether arrangements are abusive
'1. This Brief is for house builders who have built or are building new dwellings with the intention when they are completed of selling either the freehold interest or a long lease of over 21 years (at least 20 years in Scotland) in each of the properties.
'2. Several such house builders have sought guidance on whether HM Revenue & Customs (HMRC) considers certain transactions involving the supply of new dwellings to be abusive. This brief identifies those situations that HMRC considers not to be abusive.
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HMRC Brief 54/08 issued on 28 October concerns the sensitive subject of 'abuse':
'VAT — New zero-rated dwellings — whether arrangements are abusive
'1. This Brief is for house builders who have built or are building new dwellings with the intention when they are completed of selling either the freehold interest or a long lease of over 21 years (at least 20 years in Scotland) in each of the properties.
'2. Several such house builders have sought guidance on whether HM Revenue & Customs (HMRC) considers certain transactions involving the supply of new dwellings to be abusive. This brief identifies those situations that HMRC considers not to be abusive.
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