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

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

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Brief 39/09 (RCB/39/09, Division V16.3), we announced the 'charitable buildings' concession (ESC 3.29) would be withdrawn on 1 July 2010.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

  1.  

    —     the building

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