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Practice notes
Manorial rights are relics of the feudal system of land tenure. They can still exist in relation to land that:•is former copyhold land, or•was...
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9th Nov
Practice notes
Subject to contractIf a party who strikes a bargain wishes to make it clear that it does not intend to enter into a binding contract until a formal...
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9th Nov
Practice notes
In Scotland, at common law, a lease does not actually end on the specified expiry date (ish) unless:•either party gives correct and timeous...
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Produced in partnership with Kenneth S Gerber of Mitchells Roberton 12th Jan
Practice notes
The ‘ad medium filum’ rule is a rebuttable presumption that an owner of land which abuts either:•a public or private highway, or•a non-tidal river or...
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9th Nov
Practice notes
Vitiation of an insurance policyAn insurance policy may be vitiated (or invalidated) if the insured:•misrepresents or fails to disclose any material...
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9th Nov
Precedents
Panel 11 (transfer of whole)/panel 12 (transfer of part)—Additional provisions1Definitions[Lease•the lease particulars of which are set out in...
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9th Nov
Practice notes
Sale by a mortgagee destroys the equity of redemption in the mortgaged property. The sale defeats the rights of all subsequent incumbrancers, whose...
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9th Nov
Practice notes
The Solicitors Regulation Authority’s (SRA) Handbook (SRA Handbook 2011) which contains the Solicitors Regulation Authority’s Code of Conduct (SRA...
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9th Nov
Practice notes
How should the money be transmitted?Most contracts relating to commercial property incorporate either the second or third editions of the Standard...
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9th Nov
Practice notes
Contracts are often drafted on the basis that a condition or conditions must be satisfied before completion takes place (a condition precedent)....
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9th Nov
Practice notes
Nature of an easementAn easement is an incorporeal right enjoyed by the owner of a legal estate (dominant tenement) over land in the ownership of...
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9th Nov
Practice notes
A good marketable title is shown where a seller is able to deduce a good title to the property he has contracted to sell. The seller is not required...
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9th Nov
Precedents
You are applying for registration of [insert details of property] at HM Land Registry and as part of that application you must disclose any overriding...
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9th Nov
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID-19 outbreak....
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9th Nov
Practice notes
Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which...
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9th Nov

Most recent VAT content

Practice notes
This Practice Note is about the scope of the VAT exemption for property transactions. In many cases the exemption is overridden by other provisions,...
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Produced in partnership with Martin Scammell 12th Apr
Practice notes
This Practice Note is about the VAT treatment of residential service charges.Service charges payable to landlordsService charges are often payable to...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
This Practice Note is about the VAT treatment of parking facilities.Why does this matter?Charges for parking are normally subject to VAT, but this...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
This Practice Note is about the VAT implications of overage payments.Why does this matter?Very broadly, VAT will be due on overage if the original...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
This Practice Note is about the VAT time of supply rules for property transactions. For an explanation of the general VAT time of supply rules, see...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
This Practice Note is about the VAT treatment of non-residential service charges. General positionService charges are typically payable to the...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
FORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the VAT treatment of early termination fees and...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
This Practice Note is about the VAT issues to consider on the grant of a lease or under an ongoing lease. These include:•whether VAT is...
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Produced in partnership with Martin Scammell 9th Apr
Practice notes
FORTHCOMING CHANGE: HMRC published a call for evidence in 2019 on ‘simplifying’ the rules on VAT partial exemption and the CGS. This considered...
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Produced in partnership with Martin Scammell 24th Mar
Practice notes
This Practice Note is about the option to tax land and buildings. It considers the person by whom the option is exercised, the scope of the option,...
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Produced in partnership with Martin Scammell 22nd Mar
Practice notes
This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings.A transfer of a going concern (TOGC)...
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Produced in partnership with Martin Scammell 9th Mar
Practice notes
This Practice Note is about the VAT issues that arise in residential developments. It covers:•different types of development•the implications of...
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Produced in partnership with Martin Scammell 3rd Mar
Practice notes
This Practice Note is about the VAT issues that arise in commercial developments. It first considers a straightforward unproblematic scenario, and...
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Produced in partnership with Martin Scammell 3rd Mar
Q&As
A supply of building materials on their own is standard-rated for VAT purposes. However, a person who is making a zero-rated supply of services in the...
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15th Feb
Q&As
This Q&A applies where:•the property is in England, Wales or Northern Ireland (not Scotland, where the rules are different)•the nature of the property...
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15th Feb
Q&As
This Q&A will be relevant where properties are held personally, in the course of his trade, by the deceased rather than through a corporate structure...
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15th Feb
Q&As
We have assumed that this is a standard-rated lease, ie a lease under which the rent attracts value added tax (VAT). This would normally be the case...
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15th Feb
Q&As
This Q&A refers to the Basic Payment Scheme (BPS) under which the EU provides the farming industry with rural grants and payments.HMRC issued a ‘Tax...
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15th Feb
Q&As
We have assumed that the chattels are not fixed to the building and have therefore not become part of the land for value added tax (VAT) purposes.The...
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15th Feb
Q&As
The reduced rate of VAT applies to certain renovations and alterations (including extensions) made to a premises:•that was used for a relevant...
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15th Feb

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