HM Customs & Excise digest

HM Customs & Excise digest - 1998 - HM Customs and Excise Business Brief (6/98) 11 February 1998, (2) .

Customs and Excise has changed its policy about the type of building that can qualify for zero-rating as a residential building, following the recent Tribunal case of Urdd Gobaith Cymru.


RESIDENTIAL BUILDINGS
TRIBUNAL DECISIONS
VALUE ADDED TAX
ZERO-RATING