VAT on Construction, Land and Property
Written by: Martin Scammell
This excellent book demonstrates how to maximise VAT allowances on construction works, building projects, land and property transactions. Written by leading VAT expert Martin Scammell, it outlines the techniques and tax opportunities that are unique to this highly specialist area of VAT practice
VAT on Construction, Land and Property covers all aspects of VAT law and practice applying to construction, land and property in the UK and the Isle of Man. It includes invaluable legislative extracts fully annotated and cross-referenced, tables of cases, statutes, worked examples, commentaries and tax advice.
5 reasons why you need a copy:
- Demonstrates how to offset some of the huge sums of money incurred on construction, land and property costs
- Outlines the various rules and regulations different types of companies need to be aware of
- Covers all recent legislation including the Finance Act 2008
- Provides invaluable assistance and technical support – keep it close to hand when advising clients on VAT and real estate
- Tremendous value at JUST £88, take full advantage of this opportunity to acquire some
specialist knowledge on the VAT aspects of construction, property and land transactions
About the author
Martin Scammell is Head of Indirect Tax at Eversheds LLP. He joined Eversheds in 2007 from Ernst & Young, where he was the partner responsible for the VAT real estate team. He had previously worked at HM Customs & Excise in a variety of policy roles. Martin’s main area of expertise is real estate and associated aspects of VAT, having specialised in this area for more than 20 years. He is a member of the British Property Federation’s VAT committee and of HMRC’s VAT Land and Property Liaison Group.
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Bibliographic detail
ISBN: 978 1 84766 168 5
Publication Date: Nov 08
Format: Paperback
Availability: In Print
List price: £88
Contents
Part A: Inputs and Outputs
Introduction, The Scope of the Tax, Liability of Supplies, Accounting for Output Tax, Recovering Input Tax, Partial Exemption, Capital Goods Scheme (CGS), Planning and Avoidance
Part B: Property Transactions
Exemption, Options to tax, Anti-Avoidance Rules, Transfer of a Going Concern (TOGC), Supplies and Non-Supplies, Forms of Ownership
Part C: Dwellings, Residential and Charity Buildings
Dwellings, Meanings, Construction Works, Conversions & Renovation, Sales and Lettings, RRP and RCP Buildings, Change of Use, Listed Buildings, Refund Schemes, Building Materials, Works for Disabled or Elderly People, Donated Medical Equipment etc, Energy Saving Materials, Grant-funded Heating and Security
Part D: Issues for Business
Contractors, Developers, Housebuilders, Landlords, Vendors & Purchasers, Commercial Occupiers, Professional Firms.