Revised VIT41800

Revised VIT41800

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Can anyone help me find out when the vat rule (VITB41800) came into force and where to find the rules pertaining to vat apportionment for farmhouses were before the revision.

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chips_at_mattersey
By Les Howard
10th Jul 2012 10:01

Input tax on farmhouses

Start with Business Brief 18/1996, from August 1996. The 70% figure has since disappeared from HMRC guidance. I cannot immediately see when.

Can you ask HMRC when Brief 18/1996 was withdrawn or replaced?

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