June 2010 Budget

HM Treasury has published the Budget 2010, setting out the government's taxation and spending plans for the next five years.

The VAT treatment of deposits relating to sales of land on which dwellings are to be constructed

Revenue & Customs Brief 36/09 clarifies HM Revenue and Customs' (HMRC) view on how deposits paid in relation to sales of land, and in particular sales by developers to registered social landlords (RSLs), should be treated …….

VAT: Opting to tax supplies for land and buildings

Budget 2009

CIPFA VAT Committee