000			01153cam a2200229 4500
001			WB3726-29
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113466
245			_aOpting to tax changes
260			_c2001
490			_aHM Customs and Excise Business Brief _v8 2 July 2001, (3)
520			_aStates how Customs and Excise will implement a Tribunal decision on the option to tax buildings to be converted to dwellings. The tribunal decided that the option to tax did apply to the sale of the building and that the person selling the building has only to consider the intended use of the building by the immediate purchaser. Guidance on this particular type of transaction was formerly unclear but traders should apply this new policy to transactions taking place on or after 1 August 2001. Further information can be gathered from the national advice line on 0845 010 9000.
590			_aWB
650			_aBUILDING CONVERSIONS
650			_aRESIDENTIAL CONVERSIONS
650			_aMIXED-USE SCHEMES
650			_aVAT RATE
650			_aSEH HOLDINGS
650			_aTRIBUNAL DECISIONS
690			_aTAXATION
942			_n0
999			_c67600 _d67600