Martin Scammell

This Practice Note is about the VAT implications of barter arrangements involving land and buildings. In these arrangements property is traded in exchange for non-monetary consideration, such as other property, goods or works. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about VAT issues in commercial developments, including the option to tax, input tax recovery, the treatment of a disposal to an investor, development structures (including forward funding and forward sales), planning obligations and other contributions to local infrastructure, tenant incentives and disposals of surplus land and uncompleted developments. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT treatment of non-residential service charges, including the commercial implications, the treatment of specific charges such as for utilities and insurance, and the use of managing agents. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note describes the types of supply that are excluded from the VAT exemption for land and buildings and are therefore standard rated. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the scope of the VAT exemption for property transactions. It considers the treatment of interests in land, rights over land and licences to occupy land, and looks at why a transaction might not be within the exemption. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the disapplication of the VAT option to tax for residential and some other property. It considers why the rules matter, why they exist, the circumstances where they apply, and the certificates that may need to be issued. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the anti-avoidance rules under which the VAT option to tax will, in certain circumstances, be automatically disapplied. It covers the scope of the provisions and their practical implications. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about VAT issues in residential developments. It considers different types of development, the implications of granting short leases in the development, planning obligations, incentives offered to buyers, disposals of surplus land and uncompleted developments, and issues with subsequent grants of overriding leases and sales of reversions. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT treatment of residential service charges, including a concession in this area, the treatment of specific charges such as for utilities and insurance, and the use of managing agents. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about value added tax (VAT) and the option to tax land and buildings. It explains who can exercise an option to tax, the scope of the option, the exercise and notification of the option, its various implications, the circumstances where it can be revoked and the advantages and disadvantages of opting. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the value added tax (VAT) reverse charge for building and construction work (the domestic reverse charge, or DRC), introduced on 1 March 2021. It covers the types of work subject to the reverse charge, who needs to apply the reverse charge and the various exclusions, the implications for suppliers and customers for building work, and matters that might be dealt with in construction contracts. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about value added tax (VAT) issues to consider on the assignment or termination of a lease, including whether VAT is chargeable, and when, how inducements and rent apportionments are treated, the treatment of payments by the departing tenant, and possible implications under the capital goods scheme. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about value added tax (VAT) issues arising on the grant of a new lease or under an existing lease, including inducements, payment of rent, the VAT treatment of a tenant reimbursing a landlord’s costs, and which VAT provisions to include in a lease. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT treatment of building work. It covers the main reliefs for the construction and conversion of dwellings, and the related reliefs for other residential and some charity buildings. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT implications of overage payments. It considers whether VAT is due, and if so when, and also looks at cases where a right to overage is waived or assigned. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT treatment of facilities for the parking of vehicles. It considers which property transactions are subject to VAT on this basis, and how the rules for parking facilities interact with other provisions. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT treatment of storage facilities, including the requirements imposed on landlords, the exceptions, and how these apply in practice. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT capital goods scheme (CGS), including when and how adjustments can arise, disposals and part disposals, and other events that bring the CGS to an end. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT place of supply rules for property transactions and associated services. It considers why this matters, which services are treated as land-related, and the implications for VAT accounting. This Practice Note was produced in partnership with Martin Scammell.

This Practice Note is about the VAT time of supply rules for property transactions, including unascertainable consideration, property letting and anti-avoidance rules for connected persons. This Practice Note was produced in partnership with Martin Scammell.