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A client has opted to tax and charged VAT on rental income. Following letting to a VAT-registered business, the property is now being let to a charity which is saying that VAT should not be charged
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Hansard, 9 March 2011, vol 524, no 129, col 1172W
A company paid £10,000 in cash for building work, presumably to avoid a ‘VAT surcharge’ for a non-cash payment. The builder has now settled outstanding VAT liabilities with HMRC and the company wishes to recover the VAT element
Brief 16/11 covers interim application
File before 4 April
Applies only to buildings completed on or after 1 March
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