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Note: 30
The first grant of a major interest in a dwelling, relevant residential or relevant charitable building is zero rated. (See Note 1). However, where the grant is to a connected party or a member of the same VAT group following refurbishment work, HMRC require the grantor to notify them. As the grant may be part of a potential avoidance scheme they may withold zero rating. Contact 4 Eyes Ltd if this is relevant.
Contact: info@4eyesltd.co.uk Telephone: Phillip Henwood - 0044 (0)7793 707 839
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