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 & listed buildings – possibly some good news!

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!

Intrastat Changes

There is a reasonably good chance that you will not have heard the expression “Intrastat”, let alone know what to do with it! In short, the EU demand that each Member State collects statistical information on trade going between Member States. For certain levels of trade, this is collected using the “intrastat” procedure. Hitherto, the … Read more Intrastat Changes