VAT and Property Guidance on the application of VAT to UK property transactions and the property sector

This book offers clear and practical guidance on the application of UK Value Added Tax (VAT) to UK property transactions, providing assistance to individuals, property businesses, and professionals. It covers guidance on VAT and property issues such as: Introduction to VAT Concepts (Terminology, Legislation, Definitions) --- Land Transactions --- Residential Property (New Building Projects, Renovations and Alterations, Conversions, Transactions between Landlord and Tenant, Protected Buildings) --- Housing Associations --- Commercial Property (Construction, Election to Waive Exemption, Input Tax Claims, Specialist Services, Transfer of a Business) --- Guarantees --- Partial Exemption --- Input Tax Recovery --- The Capital Items Scheme.

Ann L. Humphrey is a solicitor with an independent tax practice specialising in indirect tax.