Tag Archives: construction

New VAT Notice 708 on Buildings and Construction

HMRC have issued a new edition of their VAT Notice 708 about buildings and construction. Among the changes are HMRC accepting that central controls for lights, heating etc are now “ordinarily” incorporated in a dwelling and more on the definition … Continue reading

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New HMRC position on Construction Industry and Levy

HMRC this week revised their position on the Construction Industry Training Board (CITB) levy and if it can be deducted for Construction Industry Scheme (CIS) purposes. HMRC now say that: “We can confirm that the CIS applies only to payments … Continue reading

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CIS Top Ten Tips for Company Repayment Claims

I have a special interest in CIS, construction industry tax deduction scheme, so was pleased to see HMRC publishing a top ten tips for companies with CIS repayment claims. All basic stuff, like ensuring the company’s agent has a valid … Continue reading

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Which types of work / business structures are covered by CIS?

In my experience as a tax barrister, CIS (construction Industry Scheme) problems start even in identifying whether you are in a business to which the CIS applies. So to start with some clarification, the CIS can be applied to businesses … Continue reading

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VAT – Building and Construction work

This is an area of VAT that I have been asked about quite often recently. Its a complex area and HMRC explain that many kinds of work that builders and similar trades do are standard-rated for VAT. But certain types … Continue reading

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