This is a chapter from the Bloomsbury Professional looseleaf VAT on Construction, Land and Property, which is a practical and comprehensive guide for anyone concerned with property or construction. It covers general VAT issues from a property and construction perspective, including detailed chapters on partial exemption, the Capital Goods Scheme and issues with planning and avoidance. One section deals specifically with the rules for property, the scope of exemption, the transfer of a going concern, non-supplies and forms of property ownership. The special rules on dwellings, residential and charity buildings are also dealt with, plus the VAT issues for businesses involved in property activities such as housebuilding, purchases and sales, land ownership and hotel and leisure activities.
Chapter B1, the table of contents and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.