Commentary

Section RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

Part V16 Forms and other HMRC material

Section RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

RCB/4/14 Issue of VAT information Sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST

Revenue & Customs Brief, Issue 4. 31 January 2014

Purpose

This brief announces the issue of VAT information sheet 2/14 which updates and supersedes the relevant sections of Notice 708 and VAT Guidance VCONST.

The information sheet provides guidance on the application of the zero-rate for VAT on buildings that are—

  1.  

    —     designed as a dwelling or dwellings

  2.  

    —     intended to be used for a relevant residential purpose (RRP).

Who should read this?

All parties involved in the construction and supply of buildings that

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