VAT and Property

Taxation

VAT and Property

By Ann L. Humphrey
Spiramus Press Ltd February 2015

Specifications

ISBN-13
9781904905608
Publisher
Spiramus Press Ltd
Publication
February 2015
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals.

It covers guidance on VAT and property issues including:-

  • Introduction to VAT concepts: VAT terminology, Legislation, Definitions.
  • Land Transactions
  • Residential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings.
  • Residential and charitable use buildings, Housing Associations, Cultural bodies
  • Commercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concern
  • Anti-avoidance legislation
  • Guarantees, Partial exemption, Input tax recovery, the capital items scheme.

Table of Contents

1. Introduction
2. The General VAT Rules as they apply to Property-Related Supplies
3. The VAT Liability of the Most Common Property-Related Supplies
4. VAT Reliefs for Supplies of Dwellings
5. VAT Refund Schemes
6. Buildings used for a Relevant Residential or Relevant Charitable Purpose
7. Property Transactions Involving Housing Associations – the Special Rules
8. Reliefs for Protected Buildings
9. Supplies of Commercial Property and the Option to Tax
10. Supplies in the Building Industry
11. Partial Exemption and the Capital Goods Scheme
12. Transfer of a Business as a Going Concern (‘TOGC’)
13. Property Supplies relating to Caravans and Caravan Parks
HMRC Forms and Guidance
Revenue & Customs Briefs
VAT Forms
VAT Information Sheets
VAT Notices
INDEX
CD-ROM: HMRC forms and guidance
HKD 997.50

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
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