Readers’ forum: Is an advertising board on scaffolding a land supply?

One of my clients owns the freehold of a property in a prominent location in London that consists of a ground floor shop and office accommodation on three upper floors. My client is VAT registered because of other activities but has never opted to tax this property.

My client is having some major renovation work carried out on the property which will require the erection of scaffolding on the exterior of the building for nine months.

My client has agreed a deal with two local companies to help pay for the cost of the works. The first company will provide my client with a big plastic sheet that will be pinned to the scaffolding advertising its name and services. For the second company it will be an advertising board rather than a sheet which will be nailed to the scaffolding.

My client is...