VAT on Construction, Land and Property

A detailed yet practical guide to VAT law and practice applying to construction, land and property matters in the UK and Isle of Man.

Widely recognised as the definitive guide to this complex subject, VAT on Construction, Land and Property is an essential reference work for advisers and businesses alike. Running to more than 1,000 pages, it makes even the most intricate rules accessible, while providing useful reminders of the obscurer points even for the most dedicated specialist.

Dozens of worked examples, and hundreds of case law summaries, guide the reader through the KEY issues. All aspects of VAT law on property and construction are covered, along with related material on business transfers, partial exemption, avoidance issues, and much more. Extracts from HMRC’s guidance are interspersed with commentary, drawing out both what HMRC really mean, and why they might not always be right. Start taking advantage of this great value VAT service without delay.

- Need a refresher on the residential conversions rules?
- Want to check whether an option can be revoked?
- Confused by HMRC’s TOGCs guidance?
- Calculating a capital goods scheme adjustment?
- Trying to apply Lennartz?
- Works to that listed barn - are they zero-rated?
- What exactly did Customs say in that Business Brief?
- Checking the contract covers all the points?

VAT on Construction, Land and Property will save you valuable time and money thanks to the clear VAT guidance and technical advice. Sent straight to your desk throughout the year, the updating issues keep you right up-to-date with the key developments affecting your work, and your client's VAT liabilities.

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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Contents
Part A Inputs and Outputs, Part B Property Transactions, Part C Dwellings Residential and Charity Buildings, Part D Issues for Businesses, Part E The Broader Picture, Annex A Law, Annex B Liability of Building Work, Annex C Liability of Property Transactions, Table of Cases, General index

Bibliographic detail

ISBN/ISSN: 9781845928315
Format: Looseleaf
Main work binder price: £175
Availability: In Print