20 May 2013 
Harriet Latham, Tax Manager
Martin Scammell is usually one of our star speakers at the BUFDG conference but this year is unavailable – in order to plug the gap, he has written briefing paper on Current VAT issues. These include: HMRC’s change in practice for zero rating of Disability works where they are carried out as part of a larger project; the implications for change of use or disposal of a building which has been zero rated being Relevant Charitable or Relevant Residential Purpose; acquisitions which qualify as Transfer of a Going Concern (TOGC); Sports Facilities; Park & Ride; and last but by no means least the exciting news that HMRC now accept that, in many cases, student accommodation can alternatively be treated as covered by the reliefs for buildings ‘designed as a number of dwellings’. If you have any questions on this briefing please get in touch with Harriet or Martin.
