New VAT rules on things ranging from listed buildings to caravans came into force at the start of October.
The new rules - designed to address anomalies and which also include sports nutrition drinks, storage facilities and hot takeaway food - are summarised in Revenue & Customs Brief 27/12.
Two of the most significant changes, according to Kevin Hall from tax adviser firm Gabelle, are the withdrawal of zero-rating for alterations to protected buildings (although there are transitional rules until 30 September 2015), and additional rules before a supply of hot food can be zero-rated for VAT.
“Zero-rating for both is being restricted with some fairly complex rules applying to them both. Several additional tests must be revie...