Recovering input tax on land and property transactions

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Recovering input tax on land and property transactions
  • Rules on reclaiming VAT
  • Can a business recover VAT incurred before opting to tax?
  • Taxable supplies of land and buildings
  • Can VAT be recovered on costs where the business intends to opt to tax?
  • Are there other occasions when the VAT can be recovered prior to the business opting to tax?
  • What happens if the business changes its intention?
  • Abortive or speculative costs
  • Input tax incurred before VAT registering
  • Capital goods scheme
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
Popular documents