Q&As

What is the value added tax status of a residential development with a small element of commercial units?

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Produced in partnership with Mary Ashley of Old Square Tax Chambers
Published on LexisPSL on 13/02/2018

The following Tax Q&A produced in partnership with Mary Ashley of Old Square Tax Chambers provides comprehensive and up to date legal information covering:

  • What is the value added tax status of a residential development with a small element of commercial units?

What is the value added tax status of a residential development with a small element of commercial units?

Residential developments can involve a range of issues from a value added tax (VAT) perspective.

In the most straightforward example, the developer will be acquiring land on which it obtains planning permission, constructs new houses, sells the houses outright, and then dedicates the rest of the

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