– see also Do-it-yourself builders and converters; Construction services; Building materials

Articles not ordinarily installed by, input tax

Commentary – Indirect Tax Reporter ¶105 ; Indirect Tax Reporter ¶150
HMRC Guidance – Notice 700

Goods of a description ordinarily incorporated by

– see Building materials

Housebuilder: revised plan

Adjustment of past returns

Commentary – Indirect Tax Reporter ¶19-580

Calculation of adjustment

Commentary – Indirect Tax Reporter ¶19-580

Current and future periods

Commentary – Indirect Tax Reporter ¶19-580

Generally

Commentary – Indirect Tax Reporter ¶19-580

Grant of major interest to connected person to recover input tax: not abusive

Commentary – Indirect Tax Reporter ¶19-580

Incorrect certificate, penalty

– see Incorrect certificates penalty

Materials

– see Building materials