Was a company part of a university?
HMRC has revised its policy on the definition of ‘personal care’ for the purposes of deciding when a new building can qualify for zero rating as a care home, or is treated as a standard rated hospital.
Conversion of partly non-residential building
Was a prefabricated building immovable property?
Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.
The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order, SI 2017/778, removes the ‘use and enjoyment’ rule in VAT legislation for supplies of mobile telecommunications services to non-business users when outside the EU, with effect from 1 November 2017.
The European Commission invites interested parties to submit their views by 16 October 2017 on whether there is a need for EU action to introduce an effective tool to allow for systematic exchange of customs-related information with third countries.
Series of dwellings and relevant residential building