1 Introduction

INFORMATION BINDER

1 Introduction

| Commentary

(8) VAT and Property

Practitioners should note that the Notices published by HM Revenue and Customs which are referred to in this section of the Information Binder are updated from time to time. The updates

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(8) VAT and Property

2 Transactions in land, time of supply and place of supply

3 Zero rated supplies

3.1 First grant of a ‘major interest’—constructing a building

3.2 Supply of services and building materials relating to construction

3.3 Certification procedure

3.4 Change of use

3.5 Change of use—capital goods scheme

3.6 First grant of a ‘major interest’—converting a building

3.7 Supply of services and building materials relating to conversion

3.8 First grant of a ‘major interest’—protected buildings

3.9 Supply of services and building materials relating to a ‘protected building’

4 Exempt supplies

5 Standard rated supplies

6–10 Reduced rate supplies—residential renovations, alterations and conversions

11 Non-business use of business property

12 Supplies arising from prior grant of fee simple

13 Anti-avoidance: Disclosure rules

14 Re-writing of the Value Added Tax Act 1994 Schedule 10

15 Introduction

16 Who can opt to tax?

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1 Introduction

1 Introduction

(8) VAT and Property

(8) VAT and Property

Continue reading

(8) VAT and Property

2 Transactions in land, time of supply and place of supply

3 Zero rated supplies

3.1 First grant of a ‘major interest’—constructing a building

3.2 Supply of services and building materials relating to construction

3.3 Certification procedure

3.4 Change of use

3.5 Change of use—capital goods scheme

3.6 First grant of a ‘major interest’—converting a building

3.7 Supply of services and building materials relating to conversion

3.8 First grant of a ‘major interest’—protected buildings

3.9 Supply of services and building materials relating to a ‘protected building’

4 Exempt supplies

5 Standard rated supplies

6–10 Reduced rate supplies—residential renovations, alterations and conversions

11 Non-business use of business property

12 Supplies arising from prior grant of fee simple

13 Anti-avoidance: Disclosure rules

14 Re-writing of the Value Added Tax Act 1994 Schedule 10

15 Introduction

16 Who can opt to tax?

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1 Introduction

1 Introduction

(8) VAT and Property

(8) VAT and Property

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