VAT treatment of a dwelling formed from more than one building

HM Revenue and Customs Brief 13 (2016) explains their change in policy relating to the treatment of dwellings that have been formed from either the construction of new buildings, or from the conversion of non-residential buildings into a dwelling.  HMRC now accepts that single dwellings can be formed from more than one building.

You should read this if your business involves the construction and supply of buildings that are designed as dwellings or undertaking conversion services of non-residential buildings.