Burbage Wrote: ------------------------------------------------------- > The applications's been made > by Bilfinger BVA (or, rather, GVA Grimley Ltd > which, for reasons undisclosed, prefers to use an > alias) on behalf of Greendale Property Company > Limited, which is, I believe, the very same > offshore outfit as the freeholder. Offshore freeholder? Will the Budget 2016 Red Book paras 2.95 and 2.96 apply? John K