Commentary

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

Part V16 Forms and other HMRC material

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

RCB/14/14 VAT—withdrawal of concessions for new student accommodation and dining halls – widening of the transitional rules

Revenue & Customs Brief, Issue 14. 7 April 2014

Purpose of this Brief

This Brief announces revised transitional rules following the announcement by HM Revenue and customs (HMRC) that concessions affecting—

  1.  

    —     the construction of new student accommodation

  2.  

    —     new dining halls and kitchens for students and school pupils

will be withdrawn from 1 April 2015.

Who needs to read this?

This Brief should be read by those engages in the construction or provision of new student accommodation which will be supplied to Higher Education Institutes (HEIs), and of new dining rooms and kitchens constructed at the same time as new residential accommodation for students and school pupils.

Background

The

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