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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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

Revenue & Customs Brief, Issue 33. 29 July 2010

In Revenue & Customs Brief 39/09 (RCB/39/09, Division V16.3), HM Revenue & Customs (HMRC) announced changes to the application of the zero rate to new buildings and that, following a review, the phrase “solely for a relevant residential or relevant charitable purpose” could incorporate a de minimis margin.

In order to avoid unnecessary disputes in marginal cases, HMRC accept that this statutory condition is satisfied for new

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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to Lennartz Accounting, the Capital Goods Scheme and legislation for an Extra Statutory Concession which is to be withdrawn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/5/11 VAT—simplification of the “change in use” provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

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

Part V16 Forms and other HMRC material

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/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

Business Briefs

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

RCB/2/11 VAT—HMRCs' position following the First Tier Tribunal decision in the case of John Price

RCB/3/11 VAT—changes to the option to tax for supplies of land and buildings (anti-avoidance rule)

RCB/4/11 VAT—HMRC's view of the VAT treatment of commercially operated sports leagues

RCB/5/11 VAT—simplification of the “change in use” provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

RCB/13/11 VAT—clarification of building change of use simplified provisions

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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

Part V16 Forms and other HMRC material

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/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

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POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development