You can find more information about the provision of storage facilities in the VAT Land and Property manual and VAT Notice 742: land and property.
A revised VAT Information Sheet 10 (2013) which replaces VAT information Sheet 14 (2012).
Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.
9 August 2013
HM Revenue & Customs
Revenue and Customs Briefs
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.