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VCONST03500 | Zero-rating major interest grants in buildings: ‘person constructing a building’: contents

From HM Revenue & Customs · VAT Construction

Major interest grants in buildings are only zero-rated if the grant is made by a ‘person constructing’ the building.

Contents10 entries

  1. VCONST03510Zero-rating major interest grants in buildings: ‘person constructing a building’: ‘person’
  2. VCONST03520Zero-rating major interest grants in buildings: ‘person constructing a building’: who is a ‘person constructing’ a building
  3. VCONST03530Zero-rating major interest grants in buildings: ‘person constructing a building’: grants in building land
  4. VCONST03540Zero-rating major interest grants in buildings: ‘person constructing a building’: treatment of deposits relating to sales of land on which dwellings are to be constructed
  5. VCONST03550Zero-rating major interest grants in buildings: ‘person constructing a building’: selling and finishing partially constructed buildings
  6. VCONST03560Zero-rating major interest grants in buildings: ‘person constructing a building’: transfers of going concerns (TOGC)
  7. VCONST03570Zero-rating major interest grants in buildings: ‘person constructing a building’: change of legal entity
  8. VCONST03580Zero-rating major interest grants in buildings: ‘person constructing a building’: 'person constructing' and VAT groups
  9. VCONST03590Zero-rating major interest grants in buildings: ‘person constructing a building’: delays between completion and the major interest grant
  10. VCONST03600Zero-rating major interest grants in buildings: ‘person constructing a building’: buildings that are sold for a different purpose than that for which they were constructed