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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition was published, see:
The VAT and Property Guide 3rd ed isbn 9781847980076

The VAT and Property Guide 2nd ed

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ISBN13: 9781903927618
ISBN: 1903927617
New Edition ISBN: 9781847980076
Previous Edition ISBN: 1870854195
Published: December 2005
Publisher: Legalease
Country of Publication: UK
Format: Paperback
Price: Out of print

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.

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Property Law, Taxation
Importance of VAT and property transactions
Key concepts and terms
Basic principles as they apply to both commercial and non-commercial buildings
Construction, conversion, alteration, demolition and civil engineering
Disposals of non-commercial property
Disposals of commercial property
The election to waive exemption
When is VAT payable in property transactions
The capital goods scheme
Legal and beneficial owners
Transfers of property as a going concern
Transactions under planning agreements
Some other implications of VAT in property transactions
Summary of VAT in commercial and non-commercial property transactions