The art school, whose world-famous Mackintosh Building has burned down twice in four years, had wrongly reclaimed VAT on the door.

After renovation work carried out between 2011 and 2014, a new building was added to the art school’s Garnethill site, The Times reports.

The school claimed that the Reid and Assembly buildings were separate, despite being linked by a door, but tax judges have ruled that it is only one.

A fire door mechanism had been installed after completion in a bid to address HRMC’s inquiries, Lord Tyre in the upper tax tribunal said.