VAT and Property
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Commentary
Source Currency: Issue 95, January 2025. The latest edition has been updated to reflect HMRC guidance as at 1 December 2025 and includes: Update relating to general principles -ime of supply (Chapter 1) Update with a reference to two VAT First-tier Tribunal decisions (Chapter 4) Update to overage arrangements (Chapter 6) Update relating to case law partial exemption (Chapter 8) VAT appeal update relating to Northumbria Healthcare NHS Foundation Trust (Chapter 9).
VAT and Property provide 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.
VAT and Property provide 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.
