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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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VAT on Construction, Land and Property

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ISBN13: 9781847661685
Published: November 2008
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

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.

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Construction Law, Taxation
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.