Commentary

BB/18C/96 Recovery of tax incurred on repairs, maintenance, renovation etc to farmhouses

Part V16 Forms and other HMRC material

BB/18C/96 Recovery of tax incurred on repairs, maintenance, renovation etc to farmhouses

BB/18C/96 Recovery of tax incurred on repairs, maintenance, renovation etc to farmhouses

Business Brief, Issue 18. 27 August 1996

Following a number of VAT tribunal decisions, Customs and Excise have reviewed their approach to input tax claims made by sole proprietors and partnerships in relation to farmhouses. The following sets out guidelines which have been agreed with the National Farmers Union.

However, it must be pointed out that this does not give an automatic entitlement to recover an amount of tax. Businesses should continue to consider their own particular circumstances, and use the guidelines below to assess the proportion of tax that is claimable.

The guidelines

In the case of a

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