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VAT and Property

VAT and Property

VAT and Property

Author: Ann L. Humphrey
Publisher: Spiramus Press Ltd
ISBN: 9781904905608
Published In: February 2015
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 997.50

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Description
Contents

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.

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

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