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Practice notes
Severance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence whether severance has...
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23rd Oct
Practice notes
Once a development occurs, it is then moved to the relevant archive:•Property key future developments tracker—2020 archive•Property key future...
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23rd Oct
Practice notes
The Third EditionThe third edition of the Standard Commercial Property Conditions was published on 27 April 2017. It is an update to Standard...
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22nd Oct
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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20th Oct
Practice notes
The implied or deemed surrender and re-grant of a lease arises where an agreed variation of the terms of the original lease is so fundamental that the...
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20th Oct
Practice notes
Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely...
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26th Sep
Practice notes
Presumed grantAn easement may be established by long use:•at common law•under the doctrine of lost modern grant (a species of common law...
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26th Sep
Practice notes
Covenants restricting the use of land imposed by a seller may be divided into three classes:•covenants imposed for the seller’s own benefit•covenants...
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26th Sep
Practice notes
Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been...
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26th Sep
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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26th Sep
Practice notes
Coronavirus (COVID-19): The requirements to obtain an EPC before a property is sold or let can be difficult to satisfy when social distancing measures...
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26th Sep
Practice notes
A covenant is a form of contract. Under the doctrine of privity of contract the rights and liabilities created by a contract will bind the parties to...
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26th Sep
Practice notes
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate...
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26th Sep
Practice notes
Under the Law of Property (Miscellaneous Provisions) Act 1994 (LP(MP)A 1994), the seller will normally provide covenants for title, in...
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25th Sep
Practice notes
The second edition of the Standard Commercial Property Conditions came into force on 1 June 2004 and these conditions are incorporated into many...
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25th Sep
Practice notes
The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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25th Sep

Most recent VAT content

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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
Practice notes
This Practice Note is about VAT issues to consider on the assignment or termination of a lease.In this Practice Note, unless stated otherwise,...
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Produced in partnership with Martin Scammell 27th Sep
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 28th Sep
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 28th Sep
Q&As
A supply of insurance is generally exempt. In most cases where a landlord passes on insurance costs to a tenant, however, there is no separate supply...
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28th Sep
Q&As
The VAT position on a sale of a freehold property subject to a lease depends on a number of factors including:•whether the seller has opted to tax the...
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28th Sep
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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28th Sep
Q&As
Consequences of disapplication of a VAT option to taxIf a VAT option to tax is disapplied, it makes the transaction exempt from VAT, which means that...
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28th Sep
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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28th Sep
Q&As
As set out in Practice Note: VAT issues for lease assignments and terminations, dilapidation payments are outside the scope of VAT, being compensation...
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28th Sep
Q&As
Residential developments can involve a range of issues from a value added tax (VAT) perspective.In the most straightforward example, the developer...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 28th Sep

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