– see also Co-operative housing associations; Self-build societies

Application of scheme to

Commentary – Royse on Construction Industry Scheme 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 – Indirect Tax Reporter ¶29-560

Disposals of land

Legislation/Regulatory – TCGA92 s. 218, 219, 220
HMRC Guidance – CG73100

Generally

Commentary – Tax Reporter ¶805-740

Gifts

Legislation/Regulatory – FA89 s. 171(6) ; IHTA84 s. 24A

Gifts to

Capital gains tax

Commentary – Quick Overview ¶15065

Chargeable gains

Commentary – Tax Reporter ¶535-650

Generally

Legislation/Regulatory – TCGA92 s. 259

Inheritance tax

Commentary – Quick Overview ¶16565 ; Tax Reporter ¶645-900 ; Tax Reporter ¶645-950

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

Case Law – London and Quadrant Housing Trust. [2006] BVC 2,127

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

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (21), Sch. 10, para. 3(8), 10(3)

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

Case Law – Look Ahead Housing Association. [2001] BVC 2,107

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'

Case Law – Cardiff Community Housing Association Ltd. [2001] BVC 2,112