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    Value added tax - Land and buildings - 84000

    Transactions involving land and buildings can be extremely complex, and there are specific rules which govern when a supply is recognised and the VAT rate which applies. Supplies involving land...

    Value added tax - Land and buildings - Construction of new buildings - 84115

    Construction services provided in the course of construction of a new building are standard-rated unless a specific provision reduces the VAT rate to 5% or 0%. They can never be exempt. The disposal of...

    Value added tax - Land and buildings - Construction of new buildings - Special situations - Builders using own labour - 84495

    Where a builder uses its own labour to provide services, there will be a deemed supply to it in the course of its business and a supply by it (known as a self-supply) insofar as the services:...

    Value added tax - Land and buildings - Land and existing buildings - 84545

    Most supplies relating to land are exempt, including the grant of any of the following: - an interest in or right over land; - a licence to occupy land; or - in relation to land in Scotland,...

    Value added tax - Land and buildings - Land and existing buildings - Freehold and leasehold disposals - The option to tax - Revocation - Cooling off period - 84790

    An option to tax can be revoked, using form VAT 1614, from the date on which it had effect, provided that: - written consent is obtained from HMRC within 6 months of that date; - no use has been...