Adjustment of contracts following VAT change

Alterations to listed building

Amount

Change of standard rate

Date of the VAT change, meaning

Descriptions of relevant supplies

General provision

Invoices

Liability

Person ceasing to be taxable person before charge due

Power to notify Schedule

Pre-change supply, meaning

Self-storage

Supplementary VAT charge

Flowchart

Generally

Supplies linked to post-change period

Treated as taking place, meaning