Five changes have been made to the stream:
There are details on Electric Vehicle Charging, including factoring in where there is a supply of parking and either off-street or on-street parking.
Reacting to COVID-19, HMRC has announced a further extension to the digital links requirement for Making Tax Digital for VAT provisions, from April 2020 to April 2021.
There is an update the guidance on Errors and Adjustments to reflect changes to consideration after VAT has been accounted for.
Also there is an update the guidance on Aids for Disabled and Elderly Persons regarding VAT on lost space of bathroom and washroom conversions for disabled people.
Finally, there are details on the VAT on Remedial Works to Cladding.