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HMRC internal manual

VAT Construction

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
20 July 2022 - See all updates
  1. Back to contents

VCONST03500 - Zero-rating major interest grants in buildings: 바카라 사이트˜person constructing a building바카라 사이트™: contents

Major interest grants in buildings are only zero-rated if the grant is made by a 바카라 사이트˜person constructing바카라 사이트™ the building.

  1. VCONST03510
    바카라 사이트˜Person바카라 사이트™
  2. VCONST03520
    Who is a 바카라 사이트˜person constructing바카라 사이트™ a building?
  3. VCONST03530
    Grants in building land
  4. VCONST03540
    Treatment of deposits relating to sales of land on which dwellings are to be constructed
  5. VCONST03550
    Selling and finishing partially constructed buildings
  6. VCONST03560
    Transfers of going concerns (TOGC)
  7. VCONST03570
    Change of legal entity
  8. VCONST03580
    Person constructing' and VAT groups
  9. VCONST03590
    Delays between completion and the major interest grant
  10. VCONST03600
    Buildings that are sold for a different purpose than that for which they were constructed

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