Land and property

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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.

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Popular Articles

Reduced VAT rate ― supplies of fuel and power

The supply of fuel and power is treated as a supply of goods for VAT purposes. Supplies are fuel and power are normally liable to VAT at the standard rate. However, providing certain conditions are satisfied, it is possible for suppliers to charge the reduced rate of VAT on certain supplies of fuel

28 Jun 2022 16:24 | Produced by Tolley Read more Read more

Corporate interest restriction ― calculating tax-interest expense amounts and tax-EBITDA

Why do we need to calculate these amounts?This guidance note sets out details of the initial calculations a group will need to undertake for the purposes of the corporate interest restriction (CIR) regime. For a general overview of the regime, see the Corporate interest restriction ― overview

27 Jun 2022 10:04 | Produced by Tolley Read more Read more

Exemption ― overview ― items that are exempt from VAT

List of supplies that are exempt from VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9.It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets

23 May 2022 12:00 | Produced by Tolley Read more Read more