VAT

The VAT treatment of deposits for land on which dwellings will be built

Where dwellings are to be built on bare land, it is common practice for completion to take place once a meaningful start has been made on the construction.

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Changes to policy on zero-rating VAT for charitable use

The VAT extra statutory concession 3.29, which allows charities to ignore small amounts of non-qualifying use (up to 10 per cent) when deciding whether the construction of a new building qualifies for zero-rating, is being phased out.

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Changes to bank account details for VAT payments

HM Revenue and Customs (HMRC) has announced that, as from 8 July, there has been a change to the bank account details for paying VAT.

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VAT Return Date 2009 Budget announcement EC VAT Date Intrastat UK VAT Date VAT Date VAT Return Date
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