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Search results: 6 article(s) found in topic: Construction - keyword: Design and build contracts

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Improve your cash profit on a building conversion

Our subscriber is converting a house into four flats with a view to selling them. Her bookkeeper has advised her to register for VAT to enable her to claim 75% of any input tax she incurs. Is this advice correct? More...


VAT on residential construction

There are special rules regarding the recovery of VAT on costs related to the construction of a residential house. What are those rules and what can’t you recover VAT on? More...


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...


Redcat (Brands) Ltd v HMRC [2015] UKFTT 376 (TC). Commission


Howells & Anor v HMRC [2015] UKFTT 412 (TC). DIY housebuilders


VATman backs down!

In an unusual move, the VATman has backed down on proposed changes to add VAT to design and build contracts. Good news? More...
Last updated: 04.06.2020

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