VCONST03500 - Zero-rating major interest grants in buildings: ‘person constructing a building�: contents

Major interest grants in buildings are only zero-rated if the grant is made by a ‘person constructing� the building.

  1. VCONST03510
    ‘P±ð°ù²õ´Ç²Ôâ€�
  2. VCONST03520
    Who is a ‘person constructing� a building?
  3. VCONST03530
    Grants in building land
  4. VCONST03540
    Treatment of deposits relating to sales of land on which dwellings are to be constructed
  5. VCONST03550
    Selling and finishing partially constructed buildings
  6. VCONST03560
    Transfers of going concerns (TOGC)
  7. VCONST03570
    Change of legal entity
  8. VCONST03580
    Person constructing' and VAT groups
  9. VCONST03590
    Delays between completion and the major interest grant
  10. VCONST03600
    Buildings that are sold for a different purpose than that for which they were constructed