Cases - Capital One Developments Ltd v Customs and Excise

Record details

Name

Capital One Developments Ltd v Customs and Excise

Date

[2004]

Citation

UKVAT V18642

Legislation

Value Added Tax Act 1994

Keywords

Construction – VAT – Standard-rated supplies of property – Sale of new commercial buildings or civil engineering works

Summary

This decision considered whether the sale of the freehold of a new building was taxable. The new building was connected to an existing building by a link structure. HMRC argued the building was an extension of the building to which it was attached and, as such, the freehold sale could not be taxable. The tribunal held that it was perfectly possible for a new structure to be at once a building and an extension to an existing building.