VAT on Property Guide
Table of Contents
- Introduction
- The Supply of Property – New System
- Treatment of Transitional Properties and Legacy Leases
- Letting of Property - New System
- Waiver of Exemption - Transitional Measures
- Capital Goods Scheme – Main Provisions
- Capital Goods Scheme - Other Adjustments
- Capital Goods Scheme - Interaction with Transfer of Business Relief
- Non-business use of property
- Rent to Buy Schemes
- Appendix A - Section 7A(3) of the VAT Act 1972 (as amended), which outlines the circumstances under which a person shall be determined to be connected with another person
- Appendix B - “Big-swing” rule for Transitional Properties