VAT and property: tax points

NOTE: This resource is being reviewed in light of the July 2015 Budget. For more information, see Legal update, July 2015 Budget: key business tax announcements.

A short practice note outlining the rules on the tax point of a supply for value added tax purposes in relation to property transactions.

Originally contributed by Tony Beare and Sara Luder, Slaughter and May and updated by Practical Law Tax

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