Revised VAT notice for constructio

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HMRC have issued a revised Notice 708 (October 2013) which explains the VAT treatment for buildings and construction. The notice has been updated to incorporate changes to approved alterations and substantial reconstructions. This notice cancels and replaces the November 2011 version and incorporates information provided in VAT Information Sheet 10/12 say Harris & Co chartered accountants, the specialist small business accountant.

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