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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12 Mar 2020

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...

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12 Mar 2020

Until the Commonhold and Leasehold Reform Act 2002 English law only recognised two forms of property ownership freehold which confers upon the party...

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12 Mar 2020

This guidance note provides details of the DIY builders scheme The scheme allows people to claim refunds of VAT incurred in relation to some goods and...

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12 Mar 2020

This guidance note discusses issues around the time of supply tax points and invoicing in the context of buildings construction and land For the time...

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12 Mar 2020

This guidance note provides details of a self supply VAT charge that can arise where a business uses its internal labour to undertake certain...

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12 Mar 2020

This guidance note describes the VAT implications of a change in use of certain buildings which have previously benefited from zero rating Often in...

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12 Mar 2020

This guidance note provides an overview of issues of apportionment in relation to buildings and construction For apportionment more broadly see the...

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12 Mar 2020

This guidance note describes the VAT treatment of supplies of building materials when input tax on certain goods incorporated into buildings is...

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12 Mar 2020

This guidance note looks at the meaning of the term relevant charitable purpose Detailed discussion of the legislation and case law on an RCP is found...

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12 Mar 2020

This guidance note looks at the meaning of the term relevant residential purpose Detailed discussion of the legislation and case law on RRPs can be...

Latest Guidance
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...

VAT_tax_img8
Value Added Tax

Until the Commonhold and Leasehold Reform Act 2002 English law only recognised two forms of property ownership freehold which confers upon the party absolute title in a...

VAT_tax_img
Value Added Tax

This guidance note provides details of the DIY builders scheme The scheme allows people to claim refunds of VAT incurred in relation to some goods and services used for...

VAT_tax_img4
Value Added Tax

This guidance note discusses issues around the time of supply tax points and invoicing in the context of buildings construction and land For the time of supply rules...

VAT_tax_img3
Value Added Tax

This guidance note provides details of a self supply VAT charge that can arise where a business uses its internal labour to undertake certain construction works In depth...

VAT_tax_img7
Value Added Tax

This guidance note describes the VAT implications of a change in use of certain buildings which have previously benefited from zero rating Often in order to obtain...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of issues of apportionment in relation to buildings and construction For apportionment more broadly see the Apportionment methods...

VAT_tax_img4
Value Added Tax

This guidance note describes the VAT treatment of supplies of building materials when input tax on certain goods incorporated into buildings is blocked and cannot be...

VAT_tax_img8
Value Added Tax

This guidance note looks at the meaning of the term relevant charitable purpose Detailed discussion of the legislation and case law on an RCP is found in De Voil Indirect...

VAT_tax_img7
Value Added Tax

This guidance note looks at the meaning of the term relevant residential purpose Detailed discussion of the legislation and case law on RRPs can be found in De Voil...