| Description |
1 online resource |
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data file |
| Physical Medium |
polychrome |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
Tables of authorities; Abbreviations; About the author; 1 Introduction; 1.1 Overview of the UK VAT rules for property transactions and the property sector; 1.1.1 Zero-rated supplies; 1.1.2 Supplies taxable at the reduced rate; 1.1.3 Supplies taxable at the standard rate; 1.1.4 Exempt supplies; 1.1.5 The option to tax; 1.2 Definitions; 1.2.1 Approved alteration; 1.2.2 Building materials; 1.2.3 Capital goods scheme ('CGS'); 1.2.4 Capital items; 1.2.5 Commercial building; 1.2.6 Completed (in relation to a building or civil engineering work); 1.2.7 Dwelling. |
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1.2.8 Election to waive exemption1.2.9 Exempt supplies; 1.2.10 Freehold interest or 'freehold'; 1.2.11 Grant; 1.2.12 Inputs; 1.2.13 Input tax; 1.2.14 Institutional purpose; 1.2.15 Long lease; 1.2.16 Major interest; 1.2.17 Mixed use; 1.2.18 Multiple occupancy dwelling; 1.2.19 New (in relation to a building or civil engineering work); 1.2.20 Non-residential building; Note (7), Group 5, Schedule 8; Note (7A), Group 5, Schedule 8; 1.2.21 Option to tax; 1.2.22 Outputs; 1.2.23 Output tax; 1.2.24 Partial exemption; 1.2.25 Protected building; 1.2.26 Qualifying conversion. |
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1.2.27 Qualifying residential premises1.2.28 Relevant charitable purpose; 1.2.29 Relevant housing association; 1.2.30 Relevant residential purpose; 1.2.31 Relevant residential unit; 1.2.32 Reverse surrender; 1.2.33 Single household dwelling; 1.2.34 Supplies outside the scope of VAT; 1.2.35 Taxable person; 1.2.36 Taxable supplies; 1.2.37 Transfer of a business as a going concern ('TOGC'); 2 The General VAT Rules as they apply to Property-Related Supplies; 2.1 Goods or services?; 2.2 Time of supply; 2.2.1 The general rules. |
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2.2.2 Special tax point rules for interests in land giving rise to periodic paymentsAnti-avoidance rules; 2.2.3 Time of supply for 'building work' (including alteration, demolition, repair and maintenance and civil engineering work); 2.2.4 Time of supply for professional services; 2.2.5 Time of supply -- unascertainable consideration; 2.3 The value of the supply (the amount on which VAT is chargeable); 2.4 Supplies spanning change of VAT rate or change in liability of a supply; 3 The VAT Liability of the Most Common Property-Related Supplies; 3.1 Exempt or taxable at the standard rate? |
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3.1.1 Building land3.1.2 Interest in or right over land; 3.1.3 Licence to occupy; 3.1.4 The exclusions from exemption in general; 3.2 Treatment of the most common supplies of land and buildings; 3.2.1 Supply of bare land; 3.2.2 Supply of a civil engineering work; 3.2.3 Supply of an uncompleted dwelling; 3.2.4 Supply of an uncompleted building intended for use solely for a relevant residential or relevant charitable purpose; 3.2.5 Supply of a completed dwelling; 3.2.6 Supply of a completed building intended for use solely for a relevant residential or relevant charitable purpose. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Value-added tax -- Great Britain.
|
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Value-added tax. |
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Great Britain. |
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Property tax -- Law and legislation -- Great Britain.
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Property tax -- Law and legislation. |
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Real property tax -- Law and legislation -- Great Britain.
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Real property tax -- Law and legislation. |
| Genre/Form |
Electronic books.
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| Other Form: |
Print version: Humphrey, Ann L. VAT and Property. London : Spiramus Press, ©2010 9781904905608 |
| ISBN |
9781904905745 (electronic book) |
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1904905749 (electronic book) |
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9781904905608 |
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1904905609 |
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