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VATSC03163 - VAT Supply and Consideration - HMRC internal manual


Introduction
As a variation on the basic arrangements (see VATSC03162) there are various commercial models where the ownership of a Feed-in Tariff (and therefore the right to income from the ‘generation’ and ‘export’ tariffs) is vested in a business installing microgeneration products such as solar systems. Typically this will involve the following steps.
Step 1
A lease is granted by the owner of a property to a company installing, for example, solar energy systems (‘the company’). The lease is of the airspace above the roof of the property and it is granted for a peppercorn.
Step 2
Electricity is generated by the system installed. Any surplus electricity over and above that used within the property feeds into the National Grid. The property owner will notify the company of the electricity consumed by taking meter readings. ....

National Grid , Department Of Energy , European Court , Empire Stores , Feed In Tariff , தேசிய கட்டம் , துறை ஆஃப் ஆற்றல் , ஐரோப்பிய நீதிமன்றம் , பேரரசு கடைகள் , தீவனம் இல் சுங்கவரி ,

Twelve firms specializing in adaptive reuse and historic preservation are currently hiring on Archinect Jobs


Empire Stores located in Brooklyn, NY. Architect: STUDIO V Architecture and S9 Architecture Associate Architect: Perkins Eastman Architects. Image courtesy of STUDIO V
Summer is quickly approaching, and if you re searching for a new job, the Archinect Job board features numerous employment opportunities daily. This week s curated job round-up features twenty-three job opportunities from twelve firms specializing in adaptive reuse and historic preservation.  
If you re searching for a job and want to stay up to date with the latest job listings, don t forget to follow @archinectjobs on Instagram, Twitter, and Facebook.
100 Steuben Street. Image courtesy of AB Architekten
Firm Details: AB Architekten is a design-focused, full-service architecture firm located in Lower Manhattan. Their work includes multi-family housing, private residences, interior design, and gut renovations. They are seeking a smart, energetic, and highly motivated Intermediate Architectura ....

New York , United States , South Carolina , Nancyl Ellis , Partners Surface Design Group , American Institute Of Architects South Carolina Chapter , Atlas Capital Group , Firm Award , Empire Stores , Union Square , Ddreps Extell Marketing Group , Surface Design Group , Firm Details , Brian Church Architecture , Design Group , Archinect Job , Associate Architect , Perkins Eastman , Surface Design , Intermediate Architectural , Intermediate Architectural Designer , New York City , Hudson Valley , Charleston Fire Station , Intermediate Restoration , Construction Contract Administrator ,

Arches in Interior Design: 26 Projects that Reimagine the Classical Shape


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Although the use of arches in architecture dates back to the 2nd millennium B.C., it was the Romans who solidified them as both an engineering element and a symbol of military victories, which we now see excessively as memorial arches. Shortly after, different civilizations and cultures adopted the arch for their own purposes, bridging together structural necessity and aesthetics. In this article, we look at how arches evolved from significant structural elements to captivating decorative details.
Similar to how the function of arches evolved throughout the years with different civilizations, its form changed as well. Romans utilized the semicircular arch for their bridges and grand structures, whereas the Abbasids (a caliphate that ruled the Arab, Persian, and Mesopotamian regions) opted for the pointed arch, initiating its reference to religion and grandiosity. Following their use in mosques, pointed arches became extensively used in cathedrals in Medieval Europe, a ....

Malta General , City Of , United Kingdom , Ibrahim Ozbunar , Dima Stouhi , Dmitriy Sergienko , Arquitecturax Alberto Kalach , Michele Young , Andrey Bezuglov , Karin Borghouts , Rongkun Chen , Sala Samui Chaweng , Pablo Cassals Aguirre , Tye Valetta House Office Sm Image , Flagship Store Bogdan Ciocodeica Studio , Community Center De Petru Molenaar Bol , Archi Studio At Tsinghua University , Tsinghua University School Of Architecture , Flagship Store Mietis Evvo Retail , Empire Stores , Agora Office , Valetta House Office Sm Image , Royal Museum Of Fine Arts Antwerp , Royal Academy Of Arts , Interior Design , Classical Shape ,