HMRC have recently confirmed their stance on ‘lost space’ in relation to the creation of bathrooms using an existing room in a disabled persons home – this was previously known as ‘restitution relief’.
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Retrospective Adjustments
All posts tagged Retrospective Adjustments
HMRC UPDATE: RETROSPECTIVE ADJUSTMENTS TO HEADING 69 VAT RECLAIMS
by Berthold Bauer on June 18, 2015We have received confirmation from HMRC that the threatened retrospective repayments for pre April 2014 Heading 69 adjustments have been withdrawn. You will recall that Customs were considering re-visiting ‘Typing, secretarial, telephonist & clerical services’ where Trusts had (mistakenly) used this heading to reclaim the VAT on basic admin & clerical staff.
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