Tagged Articles
HMRC ups housing sector scrutiny
Housing association registered providers are set to face a significant increase in the level of scrutiny of their tax arrangements read more
Complexities of defining 'golden brick' stage of development must not scupper schemes
Every house developer and member of a housing association development team will have heard of the term 'golden brick' in the context of removing the VAT cost on land. However ... read more
Byker hit by hostel VAT wrangle
A small housing association is facing a serious threat to its financial viability after tax inspectors decided its new homeless hostel counted as hotel accommodation and was ... read more
Introduction of tax-based regeneration financing could leave housing in the cold
Initial proposals offer worryingly narrow definition of TIF, which would limit its effectiveness in delivering new housing schemes read more
Byker Bridge wins hostel VAT appeal
HM Revenue & Customs has backed down over an attempt to charge VAT on the construction of a homeless hostel, after months of delay read more
VAT issues include headline reduction, 'golden brick' stage and changes of tenure
Current property market difficulties present both risks and opportunities for housing associations' finances in terms of tax incurral read more
RSLs' charitable status 'unsuitable'
Housing associations which adopt charitable status could face future challenges over taxable activities, experts have warned read more
Changes to partial exemption VAT recovery take pain out of accountants' calculations
Most housing associations have both VAT-able and exempt income; this is known in VAT terms as being 'partially exempt' read more
