Policy paper

Revenue and Customs Brief 3 (2014): construction works to buildings used 'for a relevant residential purpose'

Clarifying the definition of the term 'student', when considering the VAT liability of construction works.

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Documents

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 31 January 2014