VAT and Property

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Commentary

VAT and Property provides a comprehensive guide to VAT as it affects property construction, development and investment, and all other transactions concerning land and buildings. VAT and Property will prove invaluable both to firms of chartered surveyors and practitioners dealing in this area.

SOURCE CURRENCY
Issue 76, November 2019

Note to customers

In addition to general updating please note the following cases have been included

  • Swales v Revenue & Customs Comrs (TC07116) [2019] UKFTT 277 (TC), see [3.260]

  • Glasgow School of Art v Revenue & Customs Comrs [2019] UKUT 173 (TCC), [2019] STC 1284, see [8.140L]

  • Revenue & Customs v Fortyseven Park Street [2019] EWCA Civ 849, [2019] STC 1258), see [9.158]

  • The following Appendices have been updated:

  • Appendix 3: Notice 708 Buildings and construction, see [A.51]

  • Appendix 4: Notice 708/6 Energy-saving materials and heating equipment, see [A.101]

  • Appendix 59: Guidance — Domestic reverse VAT charge for building and construction services, see [A.2901]