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HMRC internal manual

VAT Land and Property

VAT Land and Property: recent changes

Below are details of the amendments that were published on 31 December 2013 (see the update index for all updates)

Page Details of update
  Main Content table amended to reflect new pages and titles
VATLP03200 Typo error correction
VATLP04260 Inserted a paragraph that was omitted
VATLP05800 Deleted wrong reference and insert comments in table
VATLP05900 Deleted wrong reference and amended details in table to reflect current policy
VATLP06000 Changed format and introduced new pages for different topics. Now shown as VATLP 06100; 06120; 06130 and 06140.
VATLP06200 Deleted the whole paragraphs referring to the Cullens Holdings (VTD 12376) decision
VATLP07300 Amended table to reflect new items
VATLP17500 New page introduced to insert Item 1(ka) covering the provision of storage facilities.
VATLP19800 New page and title to insert Item 1(ma) on Hairdressers
VATLP22430 Typo error corrected
VATLP22440 Deleted reference to old guidance
VATLP25000 Amended table to include new legislative changes