RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

Part V16 Forms and other HMRC material | Commentary

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

Revenue & Customs Brief, Issue 8. 10 March 2010

This Revenue and Customs Brief announces three changes to Sch 10 of VATA 1994 which deals with the liability of supplies of land and buildings and one change to Group 5 to Sch 8 of VATA 1994 which deals with the zero-rate for construction services. These changes are:

— simplification of the operation of the option to tax
— simplification of the six–month “cooling-off” period to revoke an option to tax, and
— changes to the definition of a housing association.

These

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Business Briefs

RCB/9/10 Revised policy with regard to the supply of education by a university subsidiary trading company

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

RCB/13/10 VAT—place of supply of freight transport and associated services – used and enjoyed outside the EU

RCB/15/10 VAT—changes to treatment of sports-related services following ECJ judgment in Canterbury Hockey Club

RCB/19/10 VAT—postal services–claims for input tax

RCB/20/10 VAT—zero-rating – changes to zero-rate on caravans

RCB/21/10 Tour Operators' Margin Scheme and the treatment of “hotel billback” transactions

RCB/25/10 VAT— pay-per-click charity advertisements

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/28/10 VAT—liability of non-compliance carbon credits and carbon offsetting services

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

RCB/30/10 New penalty for failure to notify

RCB/31/10 HMRC position following the Court of Appeal Judgment in Insurancewide and Trader Media Group

RCB/32/10 VAT—changes to the application of the zero rate to new buildings used for a relevant charitable or residential 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

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

Part V16 Forms and other HMRC material

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

Business Briefs

RCB/9/10 Revised policy with regard to the supply of education by a university subsidiary trading company

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

RCB/13/10 VAT—place of supply of freight transport and associated services – used and enjoyed outside the EU

RCB/15/10 VAT—changes to treatment of sports-related services following ECJ judgment in Canterbury Hockey Club

RCB/19/10 VAT—postal services–claims for input tax

RCB/20/10 VAT—zero-rating – changes to zero-rate on caravans

RCB/21/10 Tour Operators' Margin Scheme and the treatment of “hotel billback” transactions

RCB/25/10 VAT— pay-per-click charity advertisements

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/28/10 VAT—liability of non-compliance carbon credits and carbon offsetting services

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

RCB/30/10 New penalty for failure to notify

RCB/31/10 HMRC position following the Court of Appeal Judgment in Insurancewide and Trader Media Group

RCB/32/10 VAT—changes to the application of the zero rate to new buildings used for a relevant charitable or residential 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

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/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

Part V16 Forms and other HMRC material

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

RCB/8/10 VAT—land and buildings – changes to the operation of the option to tax and updated definitions of housing associations

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