Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20798 – 20839. These are up-to-date to 4 November 2008
Chris Reece of Ernst & Young brings us more VAT Tribunal summaries. This week he covers 20798 – 20839. These are up-to-date to 4 November 2008
Pool covers and floors
VATA 1994 Sch 8 Group 5 Item 2 zero-rates services supplied in the course of construction of a new dwelling. Item 4 further zero-rates building materials incorporated into a new dwelling but subject to exceptions. By Note 22 to Group 5 building materials are those which 'in relation to any description of building' are 'ordinarily incorporated by builders...
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Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20798 – 20839. These are up-to-date to 4 November 2008
Chris Reece of Ernst & Young brings us more VAT Tribunal summaries. This week he covers 20798 – 20839. These are up-to-date to 4 November 2008
Pool covers and floors
VATA 1994 Sch 8 Group 5 Item 2 zero-rates services supplied in the course of construction of a new dwelling. Item 4 further zero-rates building materials incorporated into a new dwelling but subject to exceptions. By Note 22 to Group 5 building materials are those which 'in relation to any description of building' are 'ordinarily incorporated by builders...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
