What is a dwelling?

For years, HMRC maintained that a dwelling can only comprise one building.  Now, however, they do accept that a dwelling can have more than one building.  There are conditions, of course, for which see Revenue & Customs Brief 13/2016.  The difficulty with it is that, as ever, they pass the onus on to the contractor … Read more What is a dwelling?

VAT on intelligent lighting

Keeping up the good work, here’s my first new substantive post – HMRC have announced that intelligent lighting can now be zero rated, where applicable.  Or else 5% rated, again if applicable.  But first, a bit of background: Since 1973, with a few exceptions, there has been no VAT cost, in building a new house.  … Read more VAT on intelligent lighting

A wee bit of good news again!

HMRC have taken heed of the responses to their Budget change consultations and have allowed a small measure of relaxation in the transitional arrangements relating to the cessation of zero rating for listed buildings. If you recall, zero rating will cease as at 30 September 2012. The first exception to this was a transitional arrangement … Read more A wee bit of good news again!