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).
Part A Inputs and Outputs
Part B Property Transactions
Part C Dwellings, Residential and Charity Buildings
Part D Issues for Businesses