- HMRC published Revenue and Customs Brief 3 (2024) on VAT for cladding remediation work
- The Brief discusses deduction of VAT for remediation work on existing residential buildings
- Remediation work after construction is considered ‘snagging’ if linked to initial construction
- Snagging work subject to reduced or zero rate if initial construction was
- VAT on snagging work recoverable under normal rules
- VAT on remediation work potentially recoverable if linked to general business activity
- GfC11 provides more details on VAT treatment of remediation works and examples of applying HMRC’s rules
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- FTT Strikes Out VAT Appeal After HMRC Withdraws Assessments in Oriental Bu Trading Ltd Case
- FTT Grants HMRC’s Application to Strike Out Part of Scott Joseph Studio Ltd’s VAT Appeal
- FTT Refuses Late Appeal Against VAT Penalties in Choudhury v HMRC Due to Adviser Failings
- Supreme Court Rules VAT Chargeable on NHS Hospital Parking; No Special Legal Regime Applies
- FTT Rules Nutella Biscuits Not Partly Chocolate-Covered, Qualify for VAT Zero Rating
