VAT’s the difference between a care home and a hospital?

VAT’s the difference between a care home and a hospital? Recently HMRC published a Revenue & Customs Brief on its policy concerning the zero-rate for new buildings intended for a relevant residential purpose as care homes. Following the First-tier Tribunal decision in Pennine Care NHS Trust HMRC has reviewed its policy on when the zero-rating … [Read more...]

Recently published Information Sheet – March 2014

Information Sheets Details of the most recent Information Sheet published by HMRC. VAT on buildings that are dwellings and used for a relevant residential purpose HMRC has published Information Sheet 2/14: VAT on buildings that are dwellings and used for a relevant residential purpose. This Information Sheet updates the guidance contained in … [Read more...]

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