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Budget 2017 - tackling VAT fraud within the construction industry
  • RPC
  • United Kingdom
  • March 30 2017

In his Spring Budget the Chancellor announced that a consultation to crack down on the increasing level of VAT "missing trader" fraud in the


HMRC updates VAT Notice 708 on buildings and construction
  • RPC
  • United Kingdom
  • July 28 2016

HMRC has published an updated version of VAT Notice 708, which explains when building work materials can be zeroreduced rated, when developers are


Guidance on the categorisation of tax appeals provided by the tribunal: JSM Construction Limited
  • RPC
  • United Kingdom
  • October 29 2015

In the recent case of JSM Construction Limited, the taxpayer sought a direction for its appeal to be re-allocated as complex. Whilst the First-tier


Revenue & customs brief 1414 widened transitional rules on the withdrawal of concessions for new student accommodation
  • RPC
  • United Kingdom
  • April 24 2014

The construction of a building intended for use solely for a relevant residential purpose (and the first grant of a major interest in such a building


New HMRC proposals mean the construction sector will be hit with a large tax bill
  • RPC
  • United Kingdom
  • January 12 2010

The taxation of workers in the construction industry has always been a contentious issue between HMRC and taxpayers.