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Search results: 5 article(s) found in topic: Construction - keyword: Design and build contracts

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CONSTRUCTION

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...

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 CASES

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

VAT CASES

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

CONSTRUCTION

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: 20.07.2018

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