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?
For once, good news emanating from HMRC, who have just re-written their internal guidance on the topic of construction – their reference V1-8A. Within it, they state that double glazing and secondary glazing can, potentially, be zero rated as alterations. This is wonderful news as they have hitherto refused to accept zero rating, except in very limited circumstances. To … Read more VAT & listed buildings – possibly some good news!
Hot off the press, for once – HMRC have taken notice of a European Court of Justice judgement in the case of Danfoss and Astrazeneca (Case – 371/07). Historically, the VAT Office allowed UK businesses to reclaim VAT on entertainment of foreign customers. Then they didn’t, and that’s the way it has remained for a … Read more Business entertainment – foreign customers
HMRC have announced that their National Option To Tax Unit is moving, with effect from 4 February 2009, to: Option to Tax National UnitCotton House7 Cochrane StreetGLASGOW G1 1GY Tel: 0141 285 4174/4175Fax: 0141 285 4454 During the relocation period, they would prefer to receive emails rather than letters or faxes. Unbelievably, they don’t give … Read more VAT – option to tax office move
In a remarkable burst of penny-pinching, HMRC have announced that they are no longer issuing pre-paid envelopes with VAT returns. They will still enclose an addressed envelope, but it will be up to the taxpayer to put a stamp on the envelope. They have not commented on whether an unstamped envelope will be put to … Read more VAT return admin changes
The downturn in the property world has various effects. Not only are properties failing to sell, but there is a hidden sting in the tail. The reason for this is that when a developer constructs a new house for sale, he is entitled to reclaim the VAT that has been spent out on materials. If … Read more Guidance published for letting of new domestic properties