VAT planning : architects and clients

Durkacz, V.

VAT planning : architects and clients - 1991 - Architects` Journal 194(13) 25 September 1991, 55-57(3) .

Summarises the major current issues on VAT and design, including listing who can recover VAT and zero-rated buildings, and highlights areas where architects have a role to play in saving clients money by designing with a view to VAT on construction costs. Looks specifically at whether VAT should be charged on buildings listed under Town and Country Planning Act 1971.


ARCHITECTS
BUILT ENVIRONMENT-BUILDING COSTS
CLIENTS
DESIGN
LISTED BUILDINGS
VALUE ADDED TAX
ZERO RATING