Value Added Tax Guidance

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Land and property

Our Tolley Guidance tool has best in class tax content related to land and property tax in order that you can provide the latest thinking.
Latest Guidance
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28 Jun 2019

Until the Commonhold and Leasehold Reform Act 2002 (subscription sensitive), English law only recognised two forms of property ownership:•freehold – which confers upon...

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28 Jun 2019

This guidance note will be of relevance to any business, or their advisers, who intend to acquire a large number of properties and want to opt to tax all of them, or a...

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28 Jun 2019

This guidance note provides an overview of the VAT treatment of the sale or grant of a long lease in a protected building. Please note that Scotland has different rules...

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28 Jun 2019

This guidance note provides an overview of the impact of opting to tax on companies included in a VAT group. For more information on group registration, see the VAT group...

VAT_tax_img6
28 Jun 2019

The VAT treatment of transactions relating to land and property is very complex. Care needs to be taken when determining the correct VAT treatment. This guidance note is...

VAT_tax_img
28 Jun 2019

This guidance note explains the VAT treatment of supplies of caravans and providing holiday accommodation in caravans. Notice 701/20 ; VATA 1994, Sch 8, Group 9, item...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of the VAT treatment of non-residential buildings that are converted into residential buildings. HMRC Notice 708 ; VCONST04000;...

VAT_tax_img6
28 Jun 2019

The following cases are intended to provide an overview of the relevant case law which tests the application of the anti-avoidance provisions by HMRC.Newnham College v...

VAT_tax_img5
28 Jun 2019

The following list, while not exhaustive, provides an overview of the meanings of commonly used terms that a business and / or its adviser may encounter when dealing with...

VAT_tax_img
28 Jun 2019

What property transactions are not subject to the option to tax?The table below provides an overview of the types of property transaction where the business is not...

Latest Guidance
VAT_tax_img8
Value Added Tax

Until the Commonhold and Leasehold Reform Act 2002 (subscription sensitive), English law only recognised two forms of property ownership:•freehold – which confers upon...

VAT_tax_img
Value Added Tax

This guidance note will be of relevance to any business, or their advisers, who intend to acquire a large number of properties and want to opt to tax all of them, or a...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the VAT treatment of the sale or grant of a long lease in a protected building. Please note that Scotland has different rules...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the impact of opting to tax on companies included in a VAT group. For more information on group registration, see the VAT group...

VAT_tax_img6
Value Added Tax

The VAT treatment of transactions relating to land and property is very complex. Care needs to be taken when determining the correct VAT treatment. This guidance note is...

VAT_tax_img
Value Added Tax

This guidance note explains the VAT treatment of supplies of caravans and providing holiday accommodation in caravans. Notice 701/20 ; VATA 1994, Sch 8, Group 9, item...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the VAT treatment of non-residential buildings that are converted into residential buildings. HMRC Notice 708 ; VCONST04000;...

VAT_tax_img6
Value Added Tax

The following cases are intended to provide an overview of the relevant case law which tests the application of the anti-avoidance provisions by HMRC.Newnham College v...

VAT_tax_img5
Value Added Tax

The following list, while not exhaustive, provides an overview of the meanings of commonly used terms that a business and / or its adviser may encounter when dealing with...

VAT_tax_img
Value Added Tax

What property transactions are not subject to the option to tax?The table below provides an overview of the types of property transaction where the business is not...