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Search results: 11 article(s) found in topic: VAT Rate - keyword: 5% Rate

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CONSTRUCTION

Changes to planning rules affect 5% rate on building work

The planning rules have been relaxed which makes it more difficult to obtain evidence to support the 5% reduced rate on some building work. What evidence should you obtain? More...

FUEL AND POWER

Who can benefit from the 5% rate on fuel and power?

Residential properties benefit from the 5% reduced VAT rate on fuel and power, but so can some businesses and charities. Who can potentially qualify, and are there any conditions? More...

CONSTRUCTION

When is a property considered empty?

In order to obtain the reduced rate of 5% when renovating a residential property, it needs to have been empty for at least two years. But what counts as being empty for these purposes? More...

VAT CASES

Wetheralds Construction Ltd v HMRC [2016] UKFTT 827 (TC). Reduced rating

BUILDING WORK

Certificates for 5% rate building services

In certain circumstances building work can be subject to a lower rate of 5% VAT. But to qualify for this rate a certificate might be required from the customer. When is a certificate needed? More...

VAT RATES

5% rate on energy-saving materials

The Court of Justice of the European Union (CJEU) has ruled that the UK reduced rate on energy-saving materials is illegal. Why and what might be the impact? More...

VAT RATES

5% rate for building conversions

The 5% reduced rate of VAT can provide useful savings if you’re converting non-residential property into residential use. But exactly which costs does this reduced rate apply to? More...

OUTPUT VAT - ENERGY SAVING

VAT savings with energy-saving materials?

There’s a raft of new grant schemes available for the installation of energy-saving materials, but there’s been some confusion as to when the 5% rate applies. What’s the actual position? More...

VAT CASES

Lateral Advertising Ltd v Revenue & Customs [2014] UKFTT 559 (TC). Late payment surcharge

VAT CASES

Pinevale Limited v Revenue & Customs [2014] UKUT 0202 (TCC). 5% rate for energy-saving material

Last updated: 19.07.2018

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