VAT affects design: how to save money
Language: English Series: Architects` Journal ; 191(21) 23 May 1990, 63-66(4)Publication details: 1990Subject(s): Summary: Considers the main situations where contractors work can be zero rated: construction of new buildings under contracts imposing a legally binding obligation on the contractor before 21 June 1988; construction of new dwellings; `approved alterations` to listed buildings that are dwellings; construction of new buildings for `relevant residential purposes` such as nursing homes and hospices ; construction of new village halls and community halls ; construction of buildings for non-business purposes by charities and `approved alterations` to listed buildings for non-business use by charities and for `relevant residential purposes`. Also considers problems arising from a change of use of zero-rated buildings and VAT costs on professional fees for design and build contracts .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS42809 (Browse shelf(Opens below)) | 1 | Available | 38908-1001 |
Considers the main situations where contractors work can be zero rated: construction of new buildings under contracts imposing a legally binding obligation on the contractor before 21 June 1988; construction of new dwellings; `approved alterations` to listed buildings that are dwellings; construction of new buildings for `relevant residential purposes` such as nursing homes and hospices ; construction of new village halls and community halls ; construction of buildings for non-business purposes by charities and `approved alterations` to listed buildings for non-business use by charities and for `relevant residential purposes`. Also considers problems arising from a change of use of zero-rated buildings and VAT costs on professional fees for design and build contracts .