Market leading insight for tax experts
View online issue

Colchester v HMRC

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 zero rating by note 16(c). The...

If you or your firm subscribes to, 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 '' for further assistance.