VAT and Property

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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.

Issue 89, September 2023

Note to customers
In addition to general updating please note commentary on the following cases have been included:

  • Sonder Europe Ltd v Revenue & Customs Comrs [2023] UKFTT 610 (TC) , see [9.113]

  • The following updates have been included:
  • Relevant HMRC policy, statutory legislation and case law as at 31 July 2023

  • Chapter 3 on property development has been significantly re-written and is particularly relevant to property developers and their advisers

  • For VAT Notices previously found in the Appendices please see the VAT Notices source online. For any queries regarding this please contact
    For subscriptions and filing enquiries, see the customer queries information which is printed at the end of the filing instructions that follow this page.