If you have read section 29 and you think that any of your supplies might be zero-rated, reduced-rated or exempt, you should read the appropriate notice referred to in section 29. sewer or ancillary works (under the provisions of the Water Industries Act 1991 or the Sewerage (Scotland) Act 1968) wedding facilities (including, for example, use of rooms for a ceremony, wedding breakfast and evening party)

tell you that you have the right to a review of their decision by an officer not previously involved in the matter or to appeal to an independent tribunal — if you opt for a review you can still appeal to the tribunal after the review has finished if you’re unhappy with the outcomeFor more information see section 20 and section 21 of this notice. 4.3 VAT relief if a customer has not paid you For both residential and commercial property, the freehold interest in the common parts is vested in the commonhold association. Normally there will be no consideration attributed to the disposal but it’s a supply for VAT purposes and there will be a requirement to charge VAT if the conditions of paragraph 7.6 apply. 13.6.2 A number of freeholds are converted into a single commonhold An inducement paid by a tenant to a third party to accept the assignment of a lease is not consideration for the assignment or grant but is a standard-rated supply of services by the third party. 10.2 Rent-free periods But if the syndicate is regularly paid to provide shooting facilities to individuals who are not members, or it makes taxable supplies of other goods or services, then it’s in business. The syndicate must, if VAT registrable, account for VAT on all its supplies including those to its members. 6.3.3 Landowners as syndicate members The grant, assignment or surrender of an interest in, right over or licence to occupy land is normally exempt from VAT. There are exceptions to this general exemption: Description

You can reclaim more if the proportion of your taxable supplies increases, but you’ll have to repay some if it decreases. If you move your own goods from Great Britain to Northern IrelandThere are a number of methods under which the lender or LPA receiver can account for VAT. If you require details of how to remit VAT on behalf of a borrower see Insolvency (VAT Notice 700/56). 10. Supplies between landlords and tenants 10.1 If you pay an inducement to a prospective tenant Where the former leaseholder gains ownership of a commonhold unit in the same property that was demised under the lease, the only supply is that of the freehold. The lease ceases to have legal effect and there is no supply of it for VAT purposes. a letting or licence of a garage or designated parking bay or space, the letting is standard-rated even if the facilities are not used for storing a vehicle (unless the lease or licence specifically prohibits the use of facilities for parking) a qualifying ship is a ship of a gross tonnage of not less than 15 tonnes which is neither designed nor adapted for use for recreation or pleasure