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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13 Mar 2020

This guidance note provides commentary on the meaning of a ‘major interest’. The first grant of a major interest in land and buildings can...

VAT_tax_img4
13 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...

VAT_tax_img2
13 Mar 2020

This guidance note sets out when zero-rating can apply to the sale or grant of a long lease in newly converted buildings.For an overview of the...

VAT_tax_img7
13 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...

VAT_tax_img7
13 Mar 2020

This guidance note provides an overview of the key VAT issues relating to the construction, conversion and renovation of buildings including:•the...

VAT_tax_img4
13 Mar 2020

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

VAT_tax_img3
13 Mar 2020

This guidance note explains when certain renovation works on ‘empty’ residential properties can qualify for the reduced rate of VAT.For an overview of...

VAT_tax_img8
13 Mar 2020

This guidance note looks at the meaning of the terms ‘single household dwelling’ and ‘multiple occupancy dwelling’.Detailed discussion of the...

VAT_tax_img8
13 Mar 2020

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

VAT_tax_img7
13 Mar 2020

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

Latest Guidance
VAT_tax_img2
Value Added Tax

This guidance note provides commentary on the meaning of a ‘major interest’. The first grant of a major interest in land and buildings can be zero-rated in a...

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_img2
Value Added Tax

This guidance note sets out when zero-rating can apply to the sale or grant of a long lease in newly converted buildings.For an overview of the liability of supplies of...

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 the key VAT issues relating to the construction, conversion and renovation of buildings including:•the liability of...

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_img3
Value Added Tax

This guidance note explains when certain renovation works on ‘empty’ residential properties can qualify for the reduced rate of VAT.For an overview of the liability of...

VAT_tax_img8
Value Added Tax

This guidance note looks at the meaning of the terms ‘single household dwelling’ and ‘multiple occupancy dwelling’.Detailed discussion of the legislation and case law on...

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...

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...