VAT Planning for Property Transactions

Revised to bring tax practitioners up-to-date with the VAT problems which arise on land transactions, showing them how these problems can be avoided and VAT mitigated. Also covered is the case law starting to develop due to the statutory provisions implemented since the last edition.

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This volume has been revised to bring tax practitioners up-to-date with the VAT problems which arise on land transactions, showing them how these problems can be avoided and VAT mitigated. Also covered is the case law starting to develop due to the statutory provisions implemented since the last edition. Adopting a transactional, problem-solving approach, it aims to offer imaginative solutions so that you can plan in the most tax efficient manner. Throughout, planning points are stressed with reference to typical transactions and complex problem areas such as the deemed property charge addressed in full. The text is supported by examples and flow diagrams throughout and appendices include common questions and answers and a tabular guide to the rating of numerous transactions. A number of key precedents are also included.