Does charity begin at home?
Language: English Series: Taxation ; 133(3457) 9 June 1994, 246-250(4)Publication details: 1994Subject(s): Summary: Outlines the categories of building work which qualify for relief, and which apply specifically to charitable bodies. Highlights the need for careful planning to ensure that work does fall into one of these categories in order to gain zero rating. With reference to Group 8 of Schedule 5 Value Added Tax Act 1983, covers the disposal of major interests, construction work, self-supply charges and handicapped persons. References to VAT caselaw throughout.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS50983 (Browse shelf(Opens below)) | 1 | Available | 3827-1001 |
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Outlines the categories of building work which qualify for relief, and which apply specifically to charitable bodies. Highlights the need for careful planning to ensure that work does fall into one of these categories in order to gain zero rating. With reference to Group 8 of Schedule 5 Value Added Tax Act 1983, covers the disposal of major interests, construction work, self-supply charges and handicapped persons. References to VAT caselaw throughout.