Fitted furniture in new buildings

Fitted furniture in new buildings - 1997 - HM Customs and Excise Business Brief (12/97) 5 June 1997, 1-3(3) .

Customs restate their view on the position of different types of fitted furniture in new buildings, for where VAT is chargeable in an otherwise zero-rated construction.


FITTED FURNITURE
FIXTURES AND FITTINGS
VALUE ADDED TAX
ZERO-RATING