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This is the second edition to the successful practical guide on the VAT treatment of commercial and non-commercial property transactions and the impact of VAT on the structure of property dealing and investment. It is specifically aimed at those involved in the property and construction industry without a specialist knowledge of VAT and therefore appeals to general property lawyers, developers, surveyors, property agents and their advisors.
Written by an expert in the field, the new edition will reflect the substantial recent developments in VAT law in relation to property since 2002 which include relevant case law, the implementation of Stamp Duty Land Tax, various VAT orders and regulations and the new VAT disclosure rules and grouping rules, both of which came into effect in 2004. Continuing with the highly practical and user-friendly style of the first edition, this new edition will include further useful diagrams and checklists and new references to key external sources and legislation.
Sean Finn is a partner in the business tax group at Lovells and specialises in VAT and other taxes. Sean is highly recommended for his VAT work in the Legal 500 directory.