Better news for builders
Better news for builders
- 1992
- Taxation 130(3377) 29 October 1992, 107-108(2) .
Summarises recent changes in VAT of interest to the construction industry following two decisions which the Customs and Excise Commissioners will not appeal against. "Customs and Excise Commissioners v Briararch Ltd"; "Customs and Excise Commissioners v Curtis Henderson Ltd" (Abstract 46998) refers to input tax deductions on property transactions. "Customs and Excise Commissioners v Link Housing Association Ltd" (Abs 46997) deals with definition of `persons constructing` as in the VAT zero-rating provisions for house builders. Two extra-statutory concessions have also been issued the first dealing with tenants fitting-out costs and secondly the extension of VAT relief on extractor fans and smoke detectors on new buildings.
CUSTOMS AND EXCISE COMMISSIONERS V BRIARARCH LTD
CUSTOMS AND EXCISE COMMISSIONERS V CURTIS HENDERSON
CUSTOMS AND EXCISE COMMISSIONERS V LINK HOUSING ASSOCIATION
EXTRA-STATUTORY CONCESSIONS
FITTING OUT COSTS
VALUE ADDED TAX
ZERO RATING
Summarises recent changes in VAT of interest to the construction industry following two decisions which the Customs and Excise Commissioners will not appeal against. "Customs and Excise Commissioners v Briararch Ltd"; "Customs and Excise Commissioners v Curtis Henderson Ltd" (Abstract 46998) refers to input tax deductions on property transactions. "Customs and Excise Commissioners v Link Housing Association Ltd" (Abs 46997) deals with definition of `persons constructing` as in the VAT zero-rating provisions for house builders. Two extra-statutory concessions have also been issued the first dealing with tenants fitting-out costs and secondly the extension of VAT relief on extractor fans and smoke detectors on new buildings.
CUSTOMS AND EXCISE COMMISSIONERS V BRIARARCH LTD
CUSTOMS AND EXCISE COMMISSIONERS V CURTIS HENDERSON
CUSTOMS AND EXCISE COMMISSIONERS V LINK HOUSING ASSOCIATION
EXTRA-STATUTORY CONCESSIONS
FITTING OUT COSTS
VALUE ADDED TAX
ZERO RATING