VAT ruling opens door for builders
VAT ruling opens door for builders
- 1990
- Accountancy Age 13/9/90 p8 .
Discusses the recent VAT Tribunal case which concerned whether doors hung in front of the recesses of houses built by McLean - a division of the Tarmac group - were part of the internal structure of the building and hence zero-rated for VAT , or whether they were tax-exempt fixtures and fittings .
Discusses the recent VAT Tribunal case which concerned whether doors hung in front of the recesses of houses built by McLean - a division of the Tarmac group - were part of the internal structure of the building and hence zero-rated for VAT , or whether they were tax-exempt fixtures and fittings .