VAT Information Sheet 07/17: construction services and zero-rated relief

Released 02 December 2017

HMRC have published VAT information sheet 07/17 explaining zero-rating of the construction of a building in light of recent case law.

VAT Information Sheet 07/17: construction services and zero-rated relief explains when the construction of a building may be zero-rated and what evidence is needed to confirm that it qualifies for zero-rated relief, follows the Upper Tribunal (UT) decisions of Astral, Boxmoor and J3 Building Solutions.

View VAT Information Sheet 07/17: construction services and zero-rated relief.

0
Be the first to vote
Subscribe