VAT on Construction, Land and Property

Resource type: Book

Status: Published on 01-May-2013

Jurisdictions: Isle of Man, United Kingdom

This Bloomsbury Professional looseleaf is a practical and comprehensive guide for anyone concerned with property or construction. It covers general VAT issues from a property and construction perspective, including detailed chapters on partial exemption, the Capital Goods Scheme and issues with planning and avoidance. One section deals specifically with the rules for property, the scope of exemption, the transfer of a going concern, non-supplies and forms of property ownership. The special rules on dwellings, residential and charity buildings are also dealt with, plus the VAT issues for businesses involved in property activities such as housebuilding, purchases and sales, land ownership and hotel and leisure activities.

Now updated to include Issue 42 (May 2013).

Chapter B1 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

Martin Scammell

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Resource ID: B-000-0010
Published: 01-May-2013
Products: All Bloomsbury Books, Book: VAT Construction, Land and Property, PLC UK Construction, PLC UK Property, PLC UK Tax

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Topics

Development and ConstructionDevelopment and Construction (http://ld.practicallaw.com/0-103-1312)
Landlord and TenantLandlord and Tenant (http://ld.practicallaw.com/7-103-1318)
PropertyProperty (http://ld.practicallaw.com/7-383-9766)
VATVAT (http://ld.practicallaw.com/9-376-3548)

Practice note: overview

Cross-border transactions and VAT: invoices, refunds and compliance Cross-border transactions and VAT: invoices, refunds and compliance (http://publicsector.practicallaw.com/topic2-383-2362)
Cross-border transactions and VAT: missing trader fraud (MTIC) Cross-border transactions and VAT: missing trader fraud (MTIC) (http://publicsector.practicallaw.com/topic0-383-2363)
The option to tax: overview The option to tax: overview (http://publicsector.practicallaw.com/topic8-508-0101)
VAT disclosure: overview VAT disclosure: overview (http://publicsector.practicallaw.com/topic0-374-6983)

Practice notes

Asset purchase agreement: commentary Asset purchase agreement: commentary (http://publicsector.practicallaw.com/topic9-107-3538)
Buying an interest in property: tax Buying an interest in property: tax (http://publicsector.practicallaw.com/topic7-371-5964)
Cross-border transactions and VAT: place of supply of services, refunds and EC sales lists Cross-border transactions and VAT: place of supply of services, refunds and EC sales lists (http://publicsector.practicallaw.com/topic9-386-0714)
Cross-border transactions and VAT: supply of services Cross-border transactions and VAT: supply of services (http://publicsector.practicallaw.com/topic4-383-2361)
Cross-border transactions and VAT: UK inbound supply of goods Cross-border transactions and VAT: UK inbound supply of goods (http://publicsector.practicallaw.com/topic8-383-2359)
Leases: tax Leases: tax (http://publicsector.practicallaw.com/topic7-371-6973)
The option to tax: differences between opted and unopted properties The option to tax: differences between opted and unopted properties (http://publicsector.practicallaw.com/topic1-508-0227)
The option to tax: disapplication The option to tax: disapplication (http://publicsector.practicallaw.com/topic6-508-0343)
The option to tax: how to exercise an option to tax The option to tax: how to exercise an option to tax (http://publicsector.practicallaw.com/topic7-508-0229)
The option to tax: revocation The option to tax: revocation (http://publicsector.practicallaw.com/topic5-508-0131)
The option to tax: scope The option to tax: scope (http://publicsector.practicallaw.com/topic1-508-0128)
Value added tax Value added tax (http://publicsector.practicallaw.com/topic2-107-3725)
VAT and property transactions VAT and property transactions (http://publicsector.practicallaw.com/topic5-107-4238)
VAT and property: an outline of the rules VAT and property: an outline of the rules (http://publicsector.practicallaw.com/topic1-107-4240)
VAT and property: apportionments of rent VAT and property: apportionments of rent (http://publicsector.practicallaw.com/topic2-107-4230)
VAT and property: basic principles VAT and property: basic principles (http://publicsector.practicallaw.com/topic7-107-4237)
VAT and property: landlords and tenants VAT and property: landlords and tenants (http://publicsector.practicallaw.com/topic9-107-4887)
VAT and property: mortgagees and insolvency practitioners VAT and property: mortgagees and insolvency practitioners (http://publicsector.practicallaw.com/topic7-107-3638)
VAT and property: tax points VAT and property: tax points (http://publicsector.practicallaw.com/topic9-107-3637)
VAT and property: the capital goods scheme VAT and property: the capital goods scheme (http://publicsector.practicallaw.com/topic5-107-3639)
VAT and property: the option to tax VAT and property: the option to tax (http://publicsector.practicallaw.com/topic4-107-4229)
VAT and property: transferring a business as a going concern VAT and property: transferring a business as a going concern (http://publicsector.practicallaw.com/topic2-107-4895)
VAT disclosure regime VAT disclosure regime (http://publicsector.practicallaw.com/topic7-200-2503)

Drafting note

Pre-1 June 2008 request for permission to exercise an option to tax (exempt supplies): drafting notes Pre-1 June 2008 request for permission to exercise an option to tax (exempt supplies): drafting notes (http://publicsector.practicallaw.com/topic1-101-6599)

Checklist

VAT disclosure: flowchart VAT disclosure: flowchart (http://publicsector.practicallaw.com/topic8-374-6984)

Books

Accounting Principles for Tax Purposes, 4th Edition Accounting Principles for Tax Purposes, 4th Edition (http://publicsector.practicallaw.com/topicB-000-0011)
Anti-Avoidance Provisions Anti-Avoidance Provisions (http://publicsector.practicallaw.com/topicB-000-0017)
Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition (http://publicsector.practicallaw.com/topicB-000-0002)
Booth & Schwarz: Residence, Domicile and UK Taxation, 16th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 16th Edition (http://publicsector.practicallaw.com/topicB-000-2040)
Commercial and Residential Service Charges Commercial and Residential Service Charges (http://publicsector.practicallaw.com/topicB-000-2740)
Hamilton on Tax Appeals Hamilton on Tax Appeals (http://publicsector.practicallaw.com/topicB-000-0007)
National Insurance Contributions 2011/12 National Insurance Contributions 2011/12 (http://publicsector.practicallaw.com/topicB-000-1241)
Norfolk and Montagu on the Taxation of Interest and Debt Finance Norfolk and Montagu on the Taxation of Interest and Debt Finance (http://publicsector.practicallaw.com/topicB-000-1616)
Principles of International Taxation, 3rd Edition Principles of International Taxation, 3rd Edition (http://publicsector.practicallaw.com/topicB-000-1521)
Tax Planning for Farm and Land Diversification, 3rd Edition Tax Planning for Farm and Land Diversification, 3rd Edition (http://publicsector.practicallaw.com/topicB-000-0014)
Taxation in Corporate Insolvency and Rescue, 6th Edition Taxation in Corporate Insolvency and Rescue, 6th Edition (http://publicsector.practicallaw.com/topicB-000-0016)
VAT Digest VAT Digest (http://publicsector.practicallaw.com/topicB-000-1680)

Chapters

A1 - Introduction A1 - Introduction (http://publicsector.practicallaw.com/topicC-000-0102)
A2 - Accounting for Output Tax A2 - Accounting for Output Tax (http://publicsector.practicallaw.com/topicC-000-0100)
A3 - Place of supply A3 - Place of supply (http://publicsector.practicallaw.com/topicC-000-0099)
A4 A4 (http://publicsector.practicallaw.com/topicC-000-0111)
A5 - Input Tax A5 - Input Tax (http://publicsector.practicallaw.com/topicC-000-0115)
A6 - Partial Exemption A6 - Partial Exemption (http://publicsector.practicallaw.com/topicC-000-0118)
A7 - Capital Goods Scheme (CGS) A7 - Capital Goods Scheme (CGS) (http://publicsector.practicallaw.com/topicC-000-0135)
A8 - Planning and Avoidance A8 - Planning and Avoidance (http://publicsector.practicallaw.com/topicC-000-0137)
Annex A - Historic overview Annex A - Historic overview (http://publicsector.practicallaw.com/topicC-000-4960)
Annex A - Historic Rules Annex A - Historic Rules (http://publicsector.practicallaw.com/topicC-000-0179)
Annex B - Liability of Building Work Annex B - Liability of Building Work (http://publicsector.practicallaw.com/topicC-000-4961)
Annex B - Liability of Building Work Annex B - Liability of Building Work (http://publicsector.practicallaw.com/topicC-000-0180)
Annex C - Liability of Property Transactions Annex C - Liability of Property Transactions (http://publicsector.practicallaw.com/topicC-000-0181)
Annex C - Liability of Property Transactions Annex C - Liability of Property Transactions (http://publicsector.practicallaw.com/topicC-000-4962)
B1 - Exemption B1 - Exemption (http://publicsector.practicallaw.com/topicC-000-0140)
B2 - Option to Tax B2 - Option to Tax (http://publicsector.practicallaw.com/topicC-000-0141)
B3 - Option to Tax - Anti Avoidance Rules B3 - Option to Tax - Anti Avoidance Rules (http://publicsector.practicallaw.com/topicC-000-0142)
B4 - Transfer of a Going Concern (TOGC) B4 - Transfer of a Going Concern (TOGC) (http://publicsector.practicallaw.com/topicC-000-0144)
B5 - Supplies and Non-Supplies B5 - Supplies and Non-Supplies (http://publicsector.practicallaw.com/topicC-000-0146)
B6 - Forms of ownership B6 - Forms of ownership (http://publicsector.practicallaw.com/topicC-000-0151)
C1 - Dwellings, Residential and Charity Buildings - Overview C1 - Dwellings, Residential and Charity Buildings - Overview (http://publicsector.practicallaw.com/topicC-000-0153)
C10 - RRP and RCP Buildings - 'Change of Use' Rules C10 - RRP and RCP Buildings - 'Change of Use' Rules (http://publicsector.practicallaw.com/topicC-000-0162)
C11 - Listed Buildings C11 - Listed Buildings (http://publicsector.practicallaw.com/topicC-000-0163)
C12 - Refund Schemes C12 - Refund Schemes (http://publicsector.practicallaw.com/topicC-000-0164)
C13 - Building Materials C13 - Building Materials (http://publicsector.practicallaw.com/topicC-000-0165)
C14 - Works for Disabled or Older People C14 - Works for Disabled or Older People (http://publicsector.practicallaw.com/topicC-000-0166)
C15 - Energy Saving Materials, Grant-funded Heating and Security C15 - Energy Saving Materials, Grant-funded Heating and Security (http://publicsector.practicallaw.com/topicC-000-0167)
C16 - Zero-rating - other reliefs for charities etc C16 - Zero-rating - other reliefs for charities etc (http://publicsector.practicallaw.com/topicC-000-0168)
C2 - Dwellings - Meaning C2 - Dwellings - Meaning (http://publicsector.practicallaw.com/topicC-000-0155)
C3 - Dwellings - Construction Work C3 - Dwellings - Construction Work (http://publicsector.practicallaw.com/topicC-000-0156)
C4 - Dwellings - Conversion and Renovation C4 - Dwellings - Conversion and Renovation (http://publicsector.practicallaw.com/topicC-000-0178)
C5 - Dwellings - Sales and Lettings C5 - Dwellings - Sales and Lettings (http://publicsector.practicallaw.com/topicC-000-0157)
C6 - RRP and RCP Builldings - Meaning C6 - RRP and RCP Builldings - Meaning (http://publicsector.practicallaw.com/topicC-000-0158)
C7 - RRP and RCP Buildings - Construction C7 - RRP and RCP Buildings - Construction (http://publicsector.practicallaw.com/topicC-000-0159)
C8 - RRP Buildings - Conversion and Renovation C8 - RRP Buildings - Conversion and Renovation (http://publicsector.practicallaw.com/topicC-000-0160)
C9 - RRP and RCP Buildings - Sales and Lettings C9 - RRP and RCP Buildings - Sales and Lettings (http://publicsector.practicallaw.com/topicC-000-0161)
D1 - Contractors D1 - Contractors (http://publicsector.practicallaw.com/topicC-000-0169)
D2 - Developers D2 - Developers (http://publicsector.practicallaw.com/topicC-000-0170)
D3 - Housebuilders D3 - Housebuilders (http://publicsector.practicallaw.com/topicC-000-0171)
D4 - Landlords D4 - Landlords (http://publicsector.practicallaw.com/topicC-000-0172)
D5 - Vendors and Purchasers D5 - Vendors and Purchasers (http://publicsector.practicallaw.com/topicC-000-0173)
D6 - Commercial Occupiers D6 - Commercial Occupiers (http://publicsector.practicallaw.com/topicC-000-0174)
D7 - Professional Firms D7 - Professional Firms (http://publicsector.practicallaw.com/topicC-000-0175)
D8 - Farmers and Country Landowners D8 - Farmers and Country Landowners (http://publicsector.practicallaw.com/topicC-000-0176)
D9 - The Hotel and Leisure Sectors D9 - The Hotel and Leisure Sectors (http://publicsector.practicallaw.com/topicC-000-0177)
Index to VAT on Construction, Land and Property Index to VAT on Construction, Land and Property (http://publicsector.practicallaw.com/topicC-000-2060)

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