Case: garden wall VAT issue in Cavendish Green

The case of Cavendish Green (TC05356) may turn out to be important. It involved the question of whether the sale of a newly developed garden wall and plot, where the buyer was intending to construct a house, could be zero rated where the seller had constructed the wall.

The seller believed he had made a meaningful start in constructing the house by reference to constructing what amounted to a very substantial boundary wall. As partly completed houses qualify for the zero rate on construction, the seller believed that this example was included.