In AD Trevivian v HMRC [2014] UKFTT 1011 – 6 November 2014 the FTT found that that the reconstruction of a garage was not an alteration to a protected building.
Killiganoon Manor is a listed building An existing garage adjacent to the house was demolished and rebuilt as part of works under a listed building consent. The issue was whether the supplies made in providing the new garage were ‘in the course of an approved alteration of a protected building’ (VATA 1994 Sch 8 Group 6 item 2) so that they were zero rated.
The garage seemed to have been built in the 1980s. If the works were a ‘substantial reconstruction’ of the then protected building the garage would be included in the ‘protected building’ regardless of the fact that note 10 excludes buildings of a ‘separate form’. Furthermore ...
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In AD Trevivian v HMRC [2014] UKFTT 1011 – 6 November 2014 the FTT found that that the reconstruction of a garage was not an alteration to a protected building.
Killiganoon Manor is a listed building An existing garage adjacent to the house was demolished and rebuilt as part of works under a listed building consent. The issue was whether the supplies made in providing the new garage were ‘in the course of an approved alteration of a protected building’ (VATA 1994 Sch 8 Group 6 item 2) so that they were zero rated.
The garage seemed to have been built in the 1980s. If the works were a ‘substantial reconstruction’ of the then protected building the garage would be included in the ‘protected building’ regardless of the fact that note 10 excludes buildings of a ‘separate form’. Furthermore ...
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