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Official guidance
VAT Partial Exemption Guidance

PE61000 · Other Partial Exemption issues: changes in intention or use

  • PE61100 · Background and legal basis
  • PE61200 · When an adjustment is required
  • PE61300 · Intentions
  • PE61400 · Intention and first use
  • PE61500 · When a change of use occurs
  • PE61600 · Abortive costs
  • PE61700 · Intentions and property
  • PE61800 · Impact of RSA HL [2003] STC 832
  • PE61900 · Property example
  1. Other Partial Exemption issues: contents
  2. Other Partial Exemption issues: changes in intention or use: contents

PE61000 | Other Partial Exemption issues: changes in intention or use: contents

From HM Revenue & Customs · VAT Partial Exemption Guidance

Contents9 entries

  1. PE61100Other Partial Exemption issues: changes in intention or use: background and legal basis
  2. PE61200Other Partial Exemption issues: changes in intention or use: when an adjustment is required
  3. PE61300Other Partial Exemption issues: changes in intention or use: intentions
  4. PE61400Other Partial Exemption issues: changes in intention or use: intention and first use
  5. PE61500Other Partial Exemption issues: changes in intention or use: when a change of use occurs
  6. PE61600Other Partial Exemption issues: changes in intention or use: abortive costs
  7. PE61700Other Partial Exemption issues: changes in intention or use: intentions and property
  8. PE61800Other Partial Exemption issues: changes in intention or use: impact of RSA HL [2003] STC 832
  9. PE61900Other Partial Exemption issues: changes in intention or use: property example
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