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Supply of property

  1. Overview
  2. When is a property supplied in the course of business?
  3. Is a supply of property taxable?
  4. What does developed mean?
  5. When is a property completed for VAT purposes?
  6. What does 'occupied' mean for VAT and property?
  7. When is the supply of a property exempt?
  8. VAT treatment of options, easements and rights of way

Overview

This section deals with the supply of property that was completed on or after 1 July 2008, and the supply of properties that were on hand, but not completed on that date.

Supplies of properties that were on hand on 1 July 2008, but were completed prior to that date, are dealt with in freehold interests held prior to 2008 and transitional properties and legacy leases.

Next: When is a property supplied in the course of business?

Published: 22 August 2017 Print this page

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