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Official guidance
VAT Land and Property

VATLP17500 · Provision of storage facilities (Item 1ka)

  • VATLP17550 · VAT liability of supplies of storage - new rules introduced
  • VATLP17600 · Legislative terms
  • VATLP17700 · Exceptions to the new rules
  • VATLP17800 · Whether the use of the space is ancillary to the main supply
  • VATLP17900 · What suppliers need to be aware of
  1. VAT Land and Property
  2. Provision of storage facilities (Item 1ka): contents

VATLP17500 | Provision of storage facilities (Item 1ka): contents

From HM Revenue & Customs · VAT Land and Property

Contents5 entries

  1. VATLP17550Provision of storage facilities (Item 1ka): VAT liability of supplies of storage - new rules introduced
  2. VATLP17600Provision of storage facilities (Item 1ka): legislative terms
  3. VATLP17700Provision of storage facilities (Item 1ka): exceptions to the new rules
  4. VATLP17800Provision of storage facilities (Item 1ka): whether the use of the space is ancillary to the main supply
  5. VATLP17900Provision of storage facilities (Item 1ka): what suppliers need to be aware of
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