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 78, June 2020

Note to customers

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

  • David Moulsdale t/a Moulsdale Properties v Revenue & Customs Comrs [2020] UKUT 72 (TC), see [1.317]

  • General Distribution and Storage Ltd v Revenue & Customs Comrs [2019] UKFTT 559 (TCC), see [2.394BA]

  • Marlow Rowing Club v Revenue & Customs Comrs [2020] UKUT 20 (TC), see [5.107I]

  • The following Appendices have been updated:

  • Appendix 6: Notice 742A Opting to tax land and buildings, see [A.301]