This notice explains which disposals of assets from historic houses are within the scope of VAT.
This notice cancels and replaces Notice 701/12 (January 2002). There are no substantive changes other than to improve the readability of the Notice.
8 December 2011
HM Revenue & Customs
VAT Notices: alphabetical order
VAT Notices: numerical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.