Housing associations
Application of scheme to
Commentary –
1.4
Chargeable gains
Commentary –
Tax Reporter ¶535-650
Construction services, conversion of non-residential buildings
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 5, item 3
Cost-sharing exemption
Commentary –
VAT Reporter ¶29-560
Disposals of land
HMRC Guidance –
CG73110
Generally
Commentary –
Tax Reporter ¶805-740
Gifts
Gifts to
Capital gains tax
Commentary –
Essential Tax Companion ¶15065
Chargeable gains
Commentary –
Tax Reporter ¶535-650
Generally
Legislation/Regulatory –
TCGA92 s. 259
Inheritance tax
Grants, functions of Secretary of State
Legislation/Regulatory –
HA88 s. 54
Land disposal between the Regulator of Social Housing
Commentary –
Tax Reporter ¶805-740
Meaning
Commentary –
Tax Reporter ¶805-740
Nature of arrangements with subsidiaries
Qualifying lenders
Legislation/Regulatory –
ICTA88 s. 376
Registered
Commentary –
Tax Reporter ¶805-740
Registration
Case Law –
(1983) 1 BVC 1,193
Relevant housing association
Meaning
Option to tax
Legislation/Regulatory –
VATA94 Sch. 10, para. 10
Sale of houses at discount
Legislation/Regulatory –
FA81 s. 107
Tax relief grants
Legislation/Regulatory –
HA88 s. 54
Zero-rating
'person constructing building'
Case Law –
Customs and Excise Commissioners v. Link Housing Association Ltd. [1992] BVC 113
;
Link Housing Association Ltd. [1991] BVC 559
;
Peddars Way Housing Association Ltd. [1995] BVC 1,218
Conversion of bed-sit accommodation into flats
New headquarters for registered social landlord
Case Law –
Riverside Housing Association Ltd v Revenue and Customs Commissioners. [2008] BVC 82
;
Riverside Housing Association Ltd. [2006] BVC 2,314
New offices, 'relevant charitable building'
