Commentary

BB/9/04 VAT—consultation:disapplication of the option to tax by charities and relevant residential users

Part V16 Forms and other HMRC material

BB/9/04 VAT—consultation:disapplication of the option to tax by charities and relevant residential users

BB/9/04 VAT—consultation:disapplication of the option to tax by charities and relevant residential users

Business Brief, Issue 9. 19 March 2004

Budget 2004 announced a consultation would take place enabling fairer VAT application to land and property used by charities and relevant residential users. This Business Brief announces the start of the consultation that will end on 30 June 2004. The Government is seeking views on the introduction of a more formalised system of certificates that disapply the option to tax for buildings (or parts of buildings) that are used for relevant residential and relevant charitable purposes. The views of such users

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