Martin Scammell

Martin Scammell is an independent VAT consultant, specialising in property and construction matters, who works with tax departments in major corporates and universities, and with a number of law and accountancy firms. He is the author of the leading reference work on VAT and property.

Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, where he headed up the VAT real estate group, and then became head of indirect tax at Eversheds.

He has been involved in the development of VAT legislation and policy over many years, and regularly serves on working parties established by HMRC. He was a member of the Office of Tax Simplification’s consultative committee for their review of VAT in 2017, and in 2018-19 of HMRC’s external stakeholder group considering the proposed reverse charge for building work. Martin currently works with HMRC as technical secretary to the British Property Federation’s VAT Committee, as an adviser to the British Universities’ Finance Directors’ Group and as a member of HMRC’s Joint VAT Consultative Committee and VAT Land and Property Liaison Group. He is a member of the Chartered Institution of Taxation’s indirect taxes and property taxes committees.
Contributed to

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Commercial development—VAT issues
Practice Note

This Practice Note is about VAT issues in commercial developments, including the option to tax, input tax recovery, the treatment of a disposal to an investor, development structures (including forward funding and forward sales), planning obligations and other contributions to local infrastructure, tenant incentives and disposals of surplus land and uncompleted developments. This Practice Note was produced in partnership with Martin Scammell.

Commercial service charges—VAT implications
Practice Note

This Practice Note is about the VAT treatment of non-residential service charges, including the commercial implications, the treatment of specific charges such as for utilities and insurance, and the use of managing agents. This Practice Note was produced in partnership with Martin Scammell.

Exclusions from the exemption from VAT for land and buildings
Practice Note

This Practice Note describes the types of supply that are excluded from the VAT exemption for land and buildings and are therefore standard rated. This Practice Note was produced in partnership with Martin Scammell.

Exemption from VAT for land and buildings
Practice Note

This Practice Note is about the scope of the VAT exemption for property transactions. It considers the treatment of interests in land, rights over land and licences to occupy land, and looks at why a transaction might not be within the exemption. This Practice Note was produced in partnership with Martin Scammell.

Option to tax—disapplication for residential and other property
Practice Note

This Practice Note is about the disapplication of the VAT option to tax for residential and some other property. It considers why the rules matter, why they exist, the circumstances where they apply, and the certificates that may need to be issued. This Practice Note was produced in partnership with Martin Scammell.

Option to tax—disapplication under anti-avoidance rules
Practice Note

This Practice Note is about the anti-avoidance rules under which the VAT option to tax will, in certain circumstances, be automatically disapplied. It covers the scope of the provisions and their practical implications. This Practice Note was produced in partnership with Martin Scammell.

Residential development—VAT issues
Practice Note

This Practice Note is about VAT issues in residential developments. It considers different types of development, the implications of granting short leases in the development, planning obligations, incentives offered to buyers, disposals of surplus land and uncompleted developments, and issues with subsequent grants of overriding leases and sales of reversions. This Practice Note was produced in partnership with Martin Scammell.

Residential service charges—VAT implications
Practice Note

This Practice Note is about the VAT treatment of residential service charges, including a concession in this area, the treatment of specific charges such as for utilities and insurance, and the use of managing agents. This Practice Note was produced in partnership with Martin Scammell.

The option to tax land and buildings
Practice Note

This Practice Note is about value added tax (VAT) and the option to tax land and buildings. It explains who can exercise an option to tax, the scope of the option, the exercise and notification of the option, its various implications, the circumstances where it can be revoked and the advantages and disadvantages of opting. This Practice Note was produced in partnership with Martin Scammell.

VAT implications of exchanges of land
Practice Note

This Practice Note is about the VAT implications of barter arrangements involving land and buildings. In these arrangements property is traded in exchange for non-monetary consideration, such as other property, goods or works. This Practice Note was produced in partnership with Martin Scammell.

VAT issues for lease assignments and terminations
Practice Note

This Practice Note is about value added tax (VAT) issues to consider on the assignment or termination of a lease, including whether VAT is chargeable, and when, how inducements and rent apportionments are treated, the treatment of payments by the seller, and possible implications under the capital goods scheme. This Practice Note was produced in partnership with Martin Scammell.

VAT issues for new and ongoing leases
Practice Note

This Practice Note is about value added tax (VAT) issues arising on the grant of a new lease or under an existing lease, including inducements, payment of rent, the VAT treatment of a tenant reimbursing a landlord’s costs, and which VAT provisions to include in a lease. This Practice Note was produced in partnership with Martin Scammell.

VAT treatment of building work
Practice Note

This Practice Note is about the VAT treatment of building work. It covers the main reliefs for the construction and conversion of dwellings, and the related reliefs for other residential and some charity buildings. This Practice Note was produced in partnership with Martin Scammell.

VAT treatment of overage
Practice Note

This Practice Note is about the VAT implications of overage payments. It considers whether VAT is due, and if so when, and also looks at cases where a right to overage is waived or assigned. This Practice Note was produced in partnership with Martin Scammell.

VAT treatment of parking facilities
Practice Note

This Practice Note is about the VAT treatment of facilities for the parking of vehicles. It considers which property transactions are subject to VAT on this basis, and how the rules for parking facilities interact with other provisions. This Practice Note was produced in partnership with Martin Scammell.

VAT treatment of storage facilities
Practice Note

This Practice Note is about the VAT treatment of storage facilities, including the requirements imposed on landlords, the exceptions, and how these apply in practice. This Practice Note was produced in partnership with Martin Scammell.

VAT—capital goods scheme
Practice Note

This Practice Note is about the VAT capital goods scheme (CGS), including when and how adjustments can arise, disposals and part disposals, and other events that bring the CGS to an end. This Practice Note was produced in partnership with Martin Scammell.

VAT—place of supply for land and related services
Practice Note

This Practice Note is about the VAT place of supply rules for property transactions and associated services. It considers why this matters, which services are treated as land-related, and the implications for VAT accounting. This Practice Note was produced in partnership with Martin Scammell.

Other work

Place of supply of services in a property context—flowchart

This Flowchart shows the VAT place of supply rules for services, where the service is connected with land or property. This will be important where the service has an international element, such as a non-UK party or land outside the UK. This Flowchart was produced in partnership with Martin Scammell.

VAT on property transactions—checklist

This Checklist sets out the key value added tax (VAT) issues to be considered on property transactions, including the grant of a lease, the surrender or assignment of a lease, the sale of freehold land and commercial or residential developments. This Checklist was produced in partnership with Martin Scammell.

Practice areas

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