RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

Part V16 Forms and other HMRC material | Commentary

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

Revenue & Customs Brief, Issue 26. 21 June 2010

In Revenue & Customs Brief 39/09 (RCB/39/09, Division V16.3), we announced the 'charitable buildings' concession (ESC 3.29) would be withdrawn on 1 July 2010.

The purpose of this Brief is to remind charities of this withdrawal. Any charity wishing to make use of the concession before 1 July 2010 must issue the necessary certificate before that date (late certificates will not be permitted) and by 1 January 2011, either:

— the building

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RCB/32/10 VAT—changes to the application of the zero rate to new buildings used for a relevant charitable or residential purpose

RCB/33/10 VAT—changes to the exclusion of the option to tax on supplies of buildings to be used solely for a relevant residential or relevant charitable purpose

RCB/43/10 VAT — “Italian Republic” claims for overpaid VAT – partial exemption implications of the ECJ decision in Nordania Finans

RCB/44/10 VAT — change in the tax treatment of business entertainment of overseas customers

RCB/47/10 VAT — secondary legislation to implement the VAT Technical Directive, the VAT rate increase and other miscellaneous changes

RCB/48/10 Intrastat – thresholds from 1 January 2011

RCB/49/10 VAT—proposals to simplify the “change in use” provisions

RCB/50/10 Proposed changes to the option to tax for supplies of land and buildings (anti-avoidance rule). The introduction of a new “2 per cent occupation rule”

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

Part V16 Forms and other HMRC material

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

Business Briefs

RCB/28/10 VAT—liability of non-compliance carbon credits and carbon offsetting services

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

RCB/30/10 New penalty for failure to notify

RCB/31/10 HMRC position following the Court of Appeal Judgment in Insurancewide and Trader Media Group

RCB/32/10 VAT—changes to the application of the zero rate to new buildings used for a relevant charitable or residential purpose

RCB/33/10 VAT—changes to the exclusion of the option to tax on supplies of buildings to be used solely for a relevant residential or relevant charitable purpose

RCB/35/10 VAT—proposed reverse charge accounting for businesses trading in emissions allowances

RCB/37/10 VAT—leisure trusts providing all inclusive membership schemes

RCB/40/10 VAT—supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies

RCB/43/10 VAT — “Italian Republic” claims for overpaid VAT – partial exemption implications of the ECJ decision in Nordania Finans

RCB/44/10 VAT — change in the tax treatment of business entertainment of overseas customers

RCB/47/10 VAT — secondary legislation to implement the VAT Technical Directive, the VAT rate increase and other miscellaneous changes

RCB/48/10 Intrastat – thresholds from 1 January 2011

RCB/49/10 VAT—proposals to simplify the “change in use” provisions

RCB/50/10 Proposed changes to the option to tax for supplies of land and buildings (anti-avoidance rule). The introduction of a new “2 per cent occupation rule”

RCB/51/10 VAT — change in treatment of business samples

RCB/52/10 Changes to VAT in January 2011

RCB/53/10 VAT—changes to Lennartz Accounting, the Capital Goods Scheme and legislation for an Extra Statutory Concession which is to be withdrawn

RCB/54/10 The European Court of Justice (ECJ) Judgment in AXA UK plc

RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machines

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RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

Part V16 Forms and other HMRC material

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

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POLICIES

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RESEARCH and GUIDANCE

Professional Development