VAT on property

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Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May

Most recent VAT on property content

Practice notes
Receivers and VATFORTHCOMING CHANGES relating to insolvency and tax: Finance Act 2020 introduces provisions where:•HMRC becomes a secondary...
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Produced in partnership with John Baldry of Temple Tax Chambers 27th Jul
Practice notes
Zero-rated sales and leases—person constructing a relevant charitable buildingThis Practice Note is about the VAT zero-rating for developers selling...
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Produced in partnership with Martin Scammell 19th Jul
Practice notes
Zero-rated sales and leases—person constructing a relevant residential buildingThis Practice Note is about the VAT zero-rating for developers selling...
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Produced in partnership with Martin Scammell 19th Jul
Practice notes
The option to tax land and buildingsThis Practice Note is about the option to tax land and buildings. It considers the person by whom the option is...
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Produced in partnership with Martin Scammell 19th Jul
Q&As
Can a tenancy at will be a transfer of a going concern (TOGC)?A TOGC is a ‘transfer of a going concern’. In order for there to be a TOGC, there must...
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13th Jul
Q&As
When transferring properties which have waived the exemption to tax which make up a property investment business of a deceased to beneficiaries for no...
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13th Jul
Precedents
VAT TOGC clause—property sale contractIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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13th Jul
Practice notes
VAT—transfers of a going concern involving land and buildingsThis Practice Note is about the issues that arise on a transfer of a going concern...
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Produced in partnership with Martin Scammell 13th Jul
Practice notes
Vehicles for property development and investment—VAT implicationsThis Practice Note is about the VAT treatment of partnerships, joint ventures and...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
Barter transactions involving land and buildings—VAT implicationsThis Practice Note is about the VAT implications of supplies of land and buildings...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
Residential service charges—VAT implicationsThis Practice Note is about the VAT treatment of residential service charges.Service charges payable to...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
VAT treatment of storage facilitiesThis Practice Note is about the VAT treatment of storage facilities.Why does this matter?The provision of storage...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
Residential development—VAT issuesThis Practice Note is about the VAT issues that arise in residential developments. It covers:•different types of...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
Commercial development—VAT issuesThis Practice Note is about the VAT issues that arise in commercial developments. It first considers a...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.Why does this matter?Charges for parking are...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT issues for lease assignments and terminationsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the VAT...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
Zero-rated sales and leases—person converting a non-residential buildingThis Practice Note is about the zero-rating of VAT for developers selling or...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT—place of supply for land and related servicesThis Practice Note is about the VAT place of supply rules for property transactions and associated...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT issues for new and ongoing leasesThis Practice Note is about the VAT issues to consider on the grant of a lease or under an ongoing lease. These...
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Produced in partnership with Martin Scammell 29th Jun

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