Does charity begin at home?
Jordan, D.
Does charity begin at home? - 1994 - Taxation 133(3457) 9 June 1994, 246-250(4) .
Outlines the categories of building work which qualify for relief, and which apply specifically to charitable bodies. Highlights the need for careful planning to ensure that work does fall into one of these categories in order to gain zero rating. With reference to Group 8 of Schedule 5 Value Added Tax Act 1983, covers the disposal of major interests, construction work, self-supply charges and handicapped persons. References to VAT caselaw throughout.
CHARITIES
GROUP 8
MEADOWS
DAVID LEWIS CENTRE
VALUE ADDED TAX ACT 1983
VILLAGE HALLS
ZERO RATING
Does charity begin at home? - 1994 - Taxation 133(3457) 9 June 1994, 246-250(4) .
Outlines the categories of building work which qualify for relief, and which apply specifically to charitable bodies. Highlights the need for careful planning to ensure that work does fall into one of these categories in order to gain zero rating. With reference to Group 8 of Schedule 5 Value Added Tax Act 1983, covers the disposal of major interests, construction work, self-supply charges and handicapped persons. References to VAT caselaw throughout.
CHARITIES
GROUP 8
MEADOWS
DAVID LEWIS CENTRE
VALUE ADDED TAX ACT 1983
VILLAGE HALLS
ZERO RATING