Commentary

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

Part V16 Forms and other HMRC material

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/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

Revenue & Customs Brief, Issue 5. 24 January 2011

This Brief announces a simplification of the “change in use” provisions (VATA 1994 Sch 10 Part 2 paras 35 to 37) by Value Added Tax (Buildings and Land) Order 2011 (SI 86/2011).

With effect from 1 March 2011, there will no longer be two adjustment mechanisms (each with its own rules on how to calculate and apply a tax charge) to apply to the two sets of

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