Commentary

V3.244 Construction, alteration and demolition services

Part V3 Supplies, acquisitions and imports

V3.244 Construction, alteration and demolition services

V3.244 Construction, alteration and demolition services

The charge to tax

An order1 made under VATA 1994, s 5(6) provides that a person ('P') is treated as supplying specified services in the course of furtherance of his business if2:

  1.  

    •     P performs any of those services in the course or furtherance of P's business

  2.  

    •     P performs them for the purpose of that business and otherwise than for a consideration

  3.  

    •     the value of those services is £100,000 or more, and

  4.  

    •     the services would be chargeable to tax at a rate other than the nil rate if supplied for a

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