Commentary

BB/12/92 VAT on expenses of sale of dwellings bequeathed to charities

Part V16 Forms and other HMRC material

BB/12/92 VAT on expenses of sale of dwellings bequeathed to charities

BB/12/92 VAT on expenses of sale of dwellings bequeathed to charities

Business Brief, Issue 12. 29 July 1992

Customs and Excise have recently received a number of queries on the sale of bequeathed dwellings or land, and the circumstances under which charities may be treated as making zero-rates supplies of bequeathed property in cases where the charities have never acquired legal title (VATA 1983 Sch 5 Group 16 item 1 as amended [now VATA 1994 Sch 8 Group 15]).

Following legal advice we have decided that buildings and land are not covered at all by the provisions of Group 16 item 1

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