It is common for new builds to either begin life as extensions / partial build – either becoming full demolition by a gradual erosion of the planning process or due to unforeseen structural weaknesses. Zero rating for new builds hinges on the Demolition Test, a key aspect of the test being that planning consent is in place for the full demolition of any existing structures.
On 29 July 2015, HMRC confirmed in a letter to all NHS Trusts that the normal ‘tax point’ rules should be applied from 1 April 2016 at the latest. This extension was provided to recognise the challenges Trusts may face in changing accounting systems and processes where previously VAT accounting was based on payment dates. Normally, the tax point of a supply is the invoice date.
The One Show 17th December 2015 again highlighted time taken by HMRC to respond to queries. This followed an admission from Linda Homer, Chief Executive of HMRC, in October that response times were poor and that only half of telephone enquires made between April & June were answered.
Alternative suggestions to use e-mail & Twitter were found by The One Show to be equally ineffective, and a potential barrier to those not familiar with digital media; notably the elderly and potentially poorer tax credit applicants. A Tweet submitted during The One Show, remained unanswered 30 minutes later at the close of broadcasting.