RCB/28/08 VAT—land and buildings

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/28/08 VAT—land and buildings

Part V16 Forms and other HMRC material | Commentary

RCB/28/08 VAT—land and buildings

Revenue & Customs Brief, Issue 28. 30 May 2008

This brief announces a new revised Notice 742A “Opting to tax land and buildings” (Part V8) and the publication of a number of new forms and certificates.

Background

1. Following consultation, a new VATA 1994, Sch 10 (which deals with the option to tax of land and buildings), comes into effect on 1 June 2008. In addition to being re-written in a more simplified style to improve the understanding of the legislation, the new Schedule 10 also introduces the right for businesses to revoke an option to tax. This includes

View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial

EXISTING USER? SIGN IN

Access the definitive source of indirect tax intelligence with TolleyLibrary.

View full volume

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)

RCB/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichment

RCB/28/08 VAT—land and buildings

Part V16 Forms and other HMRC material

RCB/28/08 VAT—land and buildings

RCB/28/08 VAT—land and buildings

Background

Business Briefs

RCB/30/08 VAT—partial exemption – launch of consultation

RCB/31/08 Set off where right to claim overdeclared tax is transferred

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

RCB/35/08 VAT exemption for fund management services

RCB/36/08 VAT treatment of charity challenge events

RCB/38/08 VAT—default interest and net errors of less than £2000

RCB/44/08 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)

RCB/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichment

RCB/6/09 Claims for retrospective application of Extra-Statutory Concession (ESC) 3.35

RCB/8/09 Reminder of the withdrawal of the VAT Staff Hire Concession and the VAT treatment to be applied from 1 April 2009

RCB/28/08 VAT—land and buildings

Part V16 Forms and other HMRC material

RCB/28/08 VAT—land and buildings

RCB/28/08 VAT—land and buildings

Background

Related documents: