Since 1927 the leading authority on tax law, practice and administration

Readers' forum: New build

© Copyright LexisNexis 2024. All rights reserved.

16 April 2019

Issue: 4692 / Categories: Forum & Feedback

VAT status of building a log cabin.

A UK client is registered for VAT and is buying wooden components from Romania which will be shipped to the UK and then constructed as a house in the UK described as a ‘log cabin’.

The foundations are being prepared by someone else and he is arranging for the house to be erected by the same Romanian suppliers. He is not involved in anything to do with the contents water waste or electricity that may be installed within the house.

I assume planning permission will have been obtained but again my client is not involved with that. He will just be acquiring and arranging for the construction of the carcass and roof of the building.

His supplier in Romania will be charging him VAT. Am I right in saying that if he provides them with his VAT number they should be able to ship it to him...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Readers' forum: New build

© Copyright LexisNexis 2024. All rights reserved.

16 April 2019

VAT status of building a log cabin.

A UK client is registered for VAT and is buying wooden components from Romania which will be shipped to the UK and then constructed as a house in the UK described as a ‘log cabin’.

The foundations are being prepared by someone else and he is arranging for the house to be erected by the same Romanian suppliers. He is not involved in anything to do with the contents water waste or electricity that may be installed within the house.

I assume planning permission will have been obtained but again my client is not involved with that. He will just be acquiring and arranging for the construction of the carcass and roof of the building.

His supplier in Romania will be charging him VAT. Am I right in saying that if he provides them with his VAT number they should be able to ship it to him...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4692

Categories: Forum & Feedback [1]

SourceURL:

Links:

READERS' FORUM premium icon

Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

MOST POPULAR

This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

back to top icon