VAT

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Change of use

Charities that have obtained zero rating for their new buildings or construction services under Extra-statutory Concession 3.29 will no longer be liable for any VAT charge when there is a change of use of the building within ten years of the zero rate having been obtained.

Except when it isn't. A ST J PRICE explains when the deadline for submitting a VAT return can be extended.

NEIL WARREN considers the procedures for dealing with VAT errors discovered by a taxpayer or his adviser.

The names of the VAT tribunal chairmen, solicitors and counsel referred to in the 'Form Book' in Mike Thexton's article 'Place your bets!' are as follows:

Gambling your money on the outcome of a VAT tribunal reasonable excuse case may be unwise, warns MIKE THEXTON.

EU and VAT fraud

VAT exemption for private tuition extended; VAT and yachts; changes to the VAT fuel scale charge; bad debt relief re claims relating to goods supplied on credit terms

MIKE TRUMAN looks at the LITRG report on VAT reliefs for disability.

GRAHAM ELLIOTT highlights a recent VAT tribunal on the VAT treatment of listed buildings.

Cash back

Bingo and VAT; Forex transactions; Double money - VAT cash accounting scheme

Changes to the exemption from VAT for medical services

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