Land and buildings | Croner-i Tax and Accounting

Acceptance of in satisfaction of tax

Legislation/Regulatory – IHTA84 s. 230(2)

Agricultural

– see Agricultural land and buildings; Agricultural land and buildings allowances; Farming and market gardening

Alterations

– see Alterations to buildings

Alterations to buildings

– see Alterations to buildings

Apportionments

Commentary – Tax Reporter ¶531-950

Appropriation of

Commentary – Finney on Personal Representatives 9.7.1

Artificial transactions

– see Transactions in land

Assent of

Commentary – Finney on Personal Representatives 9.8.3

Bare trusts

– see Bare trusts

Bequeathed to charities

Commentary – Indirect Tax Reporter ¶50-445 ; Indirect Tax Reporter ¶50-475

Betterment levy

Legislation/Regulatory – TCGA92 Sch. 11, para. 17

Building land, maintenance of exemption

Case Law – Norbury Developments Ltd [1997] BVC 2,038 ; Norbury Developments Ltd v Customs and Excise Commissioners (Case C-136/97). [1999] BVC 270

Building work

– see Building work

Business premises

Commentary – Tax Reporter ¶531-900

Capital gains tax

Appeals

Commentary – Quick Overview ¶1780

Short leases

Commentary – Quick Overview ¶15635

Small part disposals

Commentary – Quick Overview ¶14750

Capital item

– see Capital goods scheme

Caravan pitches

– see Caravans and houseboats

Chargeable gains

Compulsory acquisitions

– see Compulsory acquisition of land

Grant of option to purchase

Case Law – Strange v. Openshaw (H.M. Inspector of Taxes). [1983] BTC 209

Land subject to lease or tenancy, basis of valuation

Case Law – Henderson (H.M. Inspector of Taxes) v. Executors of David Karmel (deceased). [1984] BTC 330

Part disposals

– see Part disposals

Replacement of business assets

Commentary – Tax Reporter ¶571-010

HMRC Guidance – CG60281

Case Law – Anderton (H.M. Inspector of Taxes) v. Lamb ; Temperley (H.M. Inspector of Taxes) v. Visibell Ltd.

Valuation

– see Valuation

Co-ownership

– see also Property owners and developers

Commercial occupation

Commentary – Tax Reporter ¶201-000

Commercial occupation, charge to tax

Legislation/Regulatory – CTA2009 s. 38 ; ITTOIA2005 s. 10

HMRC Guidance – BIM58601

Compensation receipts

Commentary – Tax Reporter ¶220-650 ; Tax Reporter ¶708-730

Case Law – (1) BOYCE (H.M. INSPECTOR OF TAXES) v. THE WHITWICK COLLIERY CO., LTD. (2) THE COALVILLE URBAN DISTRICT COUNCIL v. BOYCE (H.M. INSPECTOR OF TAXES) ; Commissioners of Inland Revenue v. Butterley Co., Ltd. ; Commissioners of Inland Revenue v. Parkhouse Collieries, Ltd. ; LEGGE (H.M. INSPECTOR OF TAXES) v. FLETTONS, LTD. ; Watson (H.M. Inspector of Taxes) v. Samson Bros.

Completion of the LTR

Commentary – Stamp Taxes Reporter ¶90-325

Compulsory acquisition

– see Compulsory acquisitions

Compulsory acquisition after death

Legislation/Regulatory – IHTA84 s. 197

Compulsory purchase

– see also Compulsory acquisition of land

Correct tax treatment of compensation

Case Law – Lutchumun & Ors v Director General of the Mauritius Revenue Authority (Mauritius). [2009] BTC 65

Development land tax

Case Law – Inland Revenue Commissioners v. Metrolands (Property Finance) Limited. [1982] BTC 8,032 ; R. v. Inland Revenue Commissioners, Ex parte London Borough of Harrow. [1983] BTC 8,007

Compulsory purchase of land by local authority, time of supply

Case Law – Landau. [1996] BVC 2,527

Compulsory purchase, tax point

Legislation/Regulatory – SI 1995/2518 reg. 84(1)

Consideration on land transactions

Case Law – Tulică v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Plavoşin v Direcţia Generală a Finanţelor Publice Timiş – Serviciul Soluţionare Contestaţii, Activitatea de Inspecţie Fiscală – Serviciul de Inspecţie Fiscală Timiş (Joined Cases C-249/12 and C-250/12) [2013] BVC 547

Construction

– see Construction of buildings

Construction of dwellings or residential/charitable buildings

Building materials

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 4, Note (22), (23)

Certificates

– see Zero-rating certificates

Do-it-yourself builders and converters, refund of VAT

Legislation/Regulatory – VATA94 s. 35

Exclusions

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16), (17)

First grant

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 1(a)

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5

Incorrect certificates, zero-rating

– see Zero-rating certificates

Number of residential buildings constructed together

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (5)

Relevant charitable purpose, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (6)

Relevant residential purpose, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (4)

Supply of services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 2

Construction works, handing over, supply of goods treatment

Legislation/Regulatory – Dir. 2006/112 art. 14(3)

Contaminated

– see Remediation of contaminated or derelict land

Data-gathering powers: relevant data-holder

Legislation/Regulatory – FA2011 Sch. 23, para. 18 ; SI 2012/847 reg. 16

Dealers in

– see Dealers in land and property

Deemed supply

Commentary – Indirect Tax Reporter ¶13-805

Delivery for consideration pursuant to Tomlin Order

Case Law – J E Greves & Sons. [1993] BVC 818

Derivative contracts

Legislation/Regulatory – CTA2009 s. 641, 643, 644 ; FA2013 s. 41

Developers of non-residential buildings

Option to tax

Legislation/Regulatory – SI 2008/1146 Sch. 2, para. 10

Transitional provisions

Legislation/Regulatory – VATA94 Sch. 13, para. 10

Development

– see Development land

Development gains

Commentary – Schwarz on Tax Treaties 12.06

Developmental tenancies/leases/licences

Legislation/Regulatory – SI 2008/1146 art. 4 ; VATA94 Sch. 9, Grp. 1, item 1(b), Note (7)

Disadvantaged areas relief to 5 April 2013

Commentary – Key Data ¶14-200

Disposal

Development gains

Case Law – Pogson (H.M. Inspector of Taxes) v. Lowe and Anor. [1984] BTC 49 ; Pogson (H.M.I.T.) v. Lowe. [1983] BTC 122 ; Smith (H.M. Inspector of Taxes) v. Squires. [1989] BTC 33

Development land tax

– see Development land tax

Disposals

Commentary – Tax Reporter ¶509-400

Disposals of UK, anti-avoidance

Commentary – Quick Overview ¶22400 ; Quick Overview ¶7400

Donatio mortis causa

Commentary – Finney on Personal Representatives 1.3.5

Election to tax

– see Option to tax

Equitable interest

Case Law – Customs and Excise Commissioners v Latchmere Properties Ltd. [2005] BVC 653 ; Latchmere Properties Ltd. [2004] BVC 2,132

Exchange of for other property after death

Legislation/Regulatory – IHTA84 s. 196

Exempt income: flat-rate scheme percentage

Commentary – Indirect Tax Reporter ¶55-355

Exemption

Election to waive

– see Option to tax

Generally

Commentary – Indirect Tax Reporter ¶27-005

Legislation/Regulatory – Dir. 2006/112 art. 135(1)(j), (k) ; VATA94 Sch. 9, Grp. 1

Incorrect certificates, penalty

– see Incorrect certificates penalty

Existing buildings

Construction of annexe

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16)(c), (17)

Conversion, reconstruction or alteration

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16)(a)

Demolition

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (18)

Enlargement or extension

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16)(b)

Facts fixing treatment of supply

Permitted development rights (PDRs) in England and Wales

Commentary – Indirect Tax Reporter ¶33-330

Farm cottages

Commentary – Tax Reporter ¶531-850

Forming part of business assets, supply of services treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 9

Freehold

– see also Freeholds; Freehold

Commercial property, sale of

– see Disposals of commercial property

Land sold with sporting rights

– see Sporting rights

Protected buildings

Commentary – Indirect Tax Reporter ¶21-400

Sale of

– see Sales of freeholds

Standard-rating

– see Standard-rated property deals

Undetermined consideration: tax point

Commentary – Indirect Tax Reporter ¶12-619

General provisions

Legislation/Regulatory – SI 2008/1146

Generally

Commentary – Schwarz on Tax Treaties 3.08 Schwarz on Tax Treaties 5.02–Schwarz on Tax Treaties 5.03Schwarz on Tax Treaties 9.03 Schwarz on Tax Treaties 10.02 Schwarz on Tax Treaties 10.05 Schwarz on Tax Treaties 12.01 Schwarz on Tax Treaties 12.06–Schwarz on Tax Treaties 12.07Schwarz on Tax Treaties 17.03 Schwarz on Tax Treaties 19.04 Schwarz on Tax Treaties 19.14

Gifts of

Charities

– see Gifts to charities

Instalment payments

Legislation/Regulatory – TCGA92 s. 281

Gifts to charity

Commentary – Tax Reporter ¶115-575–Tax Reporter ¶115-590

Gifts with reservation

Legislation/Regulatory – FA86 Sch. 20, para. 6, 7 ; Misc. 104

Grant of interest in, right over or licence to occupy

Benefit of consideration for grant accruing to person other than grantor

Legislation/Regulatory – VATA94 Sch. 10, para. 40

Construction of dwellings or residential/charitable buildings

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 1(a)

Generally

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1

Grant, meaning

Legislation/Regulatory – VATA94 s. 96(10A), Sch. 8, Grp. 5, Note (1), Sch. 9, Grp. 1, Note (1)

Standard-rated supplies, de-registration

Legislation/Regulatory – VATA94 Sch. 1, para. 4(4)

Habitat schemes

– see Agricultural property relief

Heritage property

– see Historic houses and gardens; National heritage property; Maintenance funds for heritage assets

Historic interest

– see Historic houses and gardens; National heritage property; Maintenance funds for heritage assets

Holiday accommodation

– see Holiday accommodation

Holiday homes, single or multiple supply

Case Law – Lower Mill Estate Ltd v Revenue and Customs Commissioners. [2011] BVC 1,554 ; Lower Mill Estate Ltd; Conservation Builders Ltd. [2009] TC 00016

Income from

– see Property income; Schedule A

Incomplete building work

Commentary – Tax Reporter ¶531-600

Inheritance tax

Acceptance in satisfaction of tax

Commentary – Tax Reporter ¶183-305

Acceptance of land in lieu

Commentary – Quick Overview ¶1970

Habitat schemes

Commentary – Quick Overview ¶16755

Instalment payment option

Commentary – Tax Reporter ¶183-225

Occupation, gifts subject to reservation

Commentary – Tax Reporter ¶613-750

Pre-owned assets

Commentary – Quick Overview ¶16205 ; Quick Overview ¶16210

Time of completion of gift

Commentary – Tax Reporter ¶615-450

Valuation

Commentary – Quick Overview ¶16375 ; Quick Overview ¶17000 ; Quick Overview ¶17015

Input tax

Adjustment, demolition planned when buildings purchased

Case Law – SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF), Administraţia Finanţelor Publice Bucureşti Sector 1 (Case C-257/11). [2012] BVC 780

Barn reconstruction

Case Law – Molloy. [1991] BVC 697

Building partly used for private purposes

Case Law – Finanzamt Uelzen v. Armbrecht (Case C-291/92). [1996] BVC 50

Change of use

– see Partial exemption

Construction of certain structures, meaning of 'building'

Case Law – Smith & Anor. [1991] BVC 545

Extension of hotel manager's house

Case Law – Osborn Hotel Properties Ltd. (1989) 4 BVC 544

Intended sale of freehold land

Case Law – Broadwell Land plc. [1994] BVC 503

Lennartz mechanism/principle

Case Law – The Wellcome Trust [2009] BVC 2,035 ; Whitechapel Art Gallery [2009] BVC 2,029

Major reconstruction

Case Law – (1984) 2 BVC 205,029

Pre-registration supplies

Commentary – Indirect Tax Reporter ¶19-130(2)

Case Law – Gulland Properties. [1996] BVC 2,722

Purchase of future title to premises

Case Law – (1985) 2 BVC 200,157

Rent guarantee payments

Case Law – Kenwood Appliances Ltd. [1996] BVC 2,676 ; Vivat Holdings plc. [1996] BVC 2,504

Input tax, apportionment

Building leased where sale intended

Case Law – Swan Developments (Land Co) Ltd. [1992] BVC 853

Expenditure incurred on property used for business/private purposes

Case Law – Samuel Lee-Bapty Holdings Ltd. (1990) 5 BVC 630 ; W Cupit & Sons. (1990) 5 BVC 911

Input tax, attribution

Acquisition of land and building contract

Case Law – Customs and Excise Commissioners v Southern Primary Housing Ltd. [2004] BVC 88 ; Southern Primary Housing Ltd v Customs and Excise Commissioners. [2003] BVC 579

Purchase of land

Case Law – Customs and Excise Commissioners v Wiggett Construction Ltd. [2002] BVC 3 ; Wiggett Construction Ltd. [2001] BVC 2,159

Rents and service charges

Case Law – Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners. [2002] BVC 174 ; Royal and Sun Alliance Insurance Group plc v Customs & Excise Commissioners. [2000] BVC 407 ; Royal and Sun Alliance Insurance Group plc v Customs and Excise Commissioners. [2003] BVC 341 ; Royal and Sun Alliance Insurance Group plc. [2000] BVC 2,003

Interest in

– see Interest in land

Interest in land

– see Leases and leasing

Interest relief

– see Interest relief

Investment

Exemption

Commentary – Indirect Tax Reporter ¶41-650(2)

Funded pension schemes

Commentary – Indirect Tax Reporter ¶41-400(4)

Standard-rating

Commentary – Indirect Tax Reporter ¶41-650(1)

Zero-rating

Commentary – Indirect Tax Reporter ¶41-650(3)

Land, meaning

Commentary – Indirect Tax Reporter ¶13-542 ; Indirect Tax Reporter ¶33-327 ; Indirect Tax Reporter ¶65-760

Land-related services

Outside scope/exemption with right of recovery/zero-rating

Commentary – Indirect Tax Reporter ¶41-650(3)

Place of supply

Commentary – Indirect Tax Reporter ¶13-542

Landlords

– see Landlords

Leases

Generally

Commentary – Tax Reporter ¶509-600

Lennartz accounting

– see Lennartz accounting

Licence to occupy land

– see Licence to occupy land

Listed buildings

– see Protected buildings

Loan to purchase, interest relief

– see Interest relief; Mortgage interest relief

Loans to develop, interest relief

Case Law – Lawson (HM Inspector of Taxes) v. Brooks. [1992] BTC 53

Local authorities

– see Local authorities and similar bodies

Machinery and plant allowances

Commentary – Key Data ¶11-400

Major interest in

Meaning

Legislation/Regulatory – VATA94 s. 96(1)

Supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 4

Major interest in land

– see Grant or assignment of major interest in land

Major interest in, sale of land in Scotland

Case Law – Margrie Holdings Ltd v. Customs and Excise Commissioners. (1990) 5 BVC 170

Managed as one estate

Legislation/Regulatory – FA98 s. 39

Meaning

Commentary – Tax Reporter ¶300-025

Legislation/Regulatory – IHTA84 s. 272

Mineral extraction

– see Mineral extraction

Mortgage relief

– see Mortgage interest relief

Non-residential buildings

Conversion into dwellings/residential buildings

Legislation/Regulatory – VATA94 s. 35, Sch. 8, Grp. 5, item 1(b), Note (7)-(10)

New, grant of fee simple

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(ii)

Non-residential, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (7), (7A), (8)

Supplies arising from prior grant of fee simple

Legislation/Regulatory – VATA94 s. 96(10B)

Under construction, grant of fee simple

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(i)

Option to tax

– see Option to tax

Part disposals

– see Part disposals

Part-disposals

Generally

Commentary – Tax Reporter ¶510-300

Proceeds greater than cost

Commentary – Tax Reporter ¶510-400

Proceeds less than cost

Commentary – Tax Reporter ¶510-350

Partial exemption

– see Partial exemption

Partnership, relief for interest on loans to purchase

Case Law – R. v. H.M. Inspector of Taxes, ex parte Brumfield & Ors. [1989] BTC 3

Payment of tax by instalments

Legislation/Regulatory – FA2009 Sch. 53, para. 7 ; IHTA84 s. 227

Place of supply

Generally

Commentary – Indirect Tax Reporter ¶33-300

Goods

Commentary – Indirect Tax Reporter ¶33-300

Place of supply of services

And others

Commentary – Indirect Tax Reporter ¶13-542

Cases

Commentary – Indirect Tax Reporter ¶13-542

Generally

Commentary – Indirect Tax Reporter ¶13-542 ; Indirect Tax Reporter ¶33-300 ; Indirect Tax Reporter ¶65-760

Case Law – American Express Services Europe Ltd [2009] BVC 2,053

Meaning of land

Commentary – Indirect Tax Reporter ¶13-542

Official view

Commentary – Indirect Tax Reporter ¶13-542

Official view of non-land related services

Commentary – Indirect Tax Reporter ¶13-542

Services supplied where performed or use and enjoyment occurs

Commentary – Indirect Tax Reporter ¶13-483

Timeshare exchange

Case Law – RCI Europe v Revenue and Customs Commissioners (Case C-37/08). [2010] BVC 833

Plant and machinery allowances

Generally

Commentary – Practical Capital Allowances ¶12-300 ; Practical Capital Allowances ¶160-100 ; Tax Reporter ¶246-050

HMRC Guidance – CA22040

Case Law – Benson (H.M. Inspector of Taxes) v. Yard Arm Club Ltd. ; Commissioners of Inland Revenue v. Barclay, Curle & Co. Ltd. Barclay, Curle & Co. Ltd. v. Commissioners of Inland Revenue

Preparation

Commentary – Practical Capital Allowances ¶11-040

Pre-owned assets

– see Pre-owned assets

Private or non-business use, regulations for calculating charge to VAT

Legislation/Regulatory – VATA94 Sch. 6, para. 7(2)-(4)

Private residence

– see Private residence relief

Protected buildings

– see Protected buildings

Purchase and sale of, adventure in nature of trade

Case Law – Marson (H.M. Inspector of Taxes) v. Morton and related appeals. [1986] BTC 377

Qualifying buildings

– see Charitable buildings; Construction of buildings; Residential accommodation/buildings

Registration

Co-owners

Commentary – Indirect Tax Reporter ¶33-150 ; Indirect Tax Reporter ¶43-878

Option to tax

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-075

Related services, place of supply

Legislation/Regulatory – Dir. 2006/112 art. 47 ; HMRCBrf 22/2012 ; VATA94 Sch. 4A, para. 1

Relevant business property

Business property relief

Case Law – McCall & Anor (personal representatives of McClean, deceased) v Revenue and Customs Commissioners. [2009] BTC 8,059

Generally

Case Law – Best (Executor of the Estate of Buller dec'd) [2014] TC 03217 ; Fetherstonhaugh & Ors. v. Inland Revenue Commissioners. [1984] BTC 8,046

Remediation

– see Remediation of contaminated or derelict land

Remediation relief

– see Remediation of contaminated/derelict land

Rents

– see Rents

Repair and maintenance, tax point

Commentary – Indirect Tax Reporter ¶12-600

Repair or maintenance

Conversion of cinema into bingo hall

Case Law – Customs and Excise Commissioners v. Morrison Dunbar Ltd. & Mecca Ltd. (1978) 1 BVC 165

Re-roofing

Case Law – (1984) 2 BVC 200,036 ; Customs and Excise Commissioners v. Sutton Housing Trust. (1983) 1 BVC 550

Rebuilding of church following fire

Case Law – Parish Council of St. Luke v. Commissioners of Customs & Excise. (1982) 1 BVC 521

Underpinning of defective foundations

Case Law – A.C.T. Construction Ltd. v. Commissioners of Customs & Excise. (1981) 1 BVC 451 ; A.C.T. Construction Ltd. v. Customs and Excise Commissioners. (1979) 1 BVC 261 ; A.C.T. Construction Ltd. v. Customs and Excise Commissioners. (1980) 1 BVC 356

Repossessed property sales

Bad debt relief

Commentary – Indirect Tax Reporter ¶18-986

VAT treatment

Commentary – Indirect Tax Reporter ¶34-680

Case Law – Davis (H.M. Inspector of Taxes) v. Powell

Reverse surrender, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, Note (1A)

Right to occupy land

– see Leases and leasing

Rollover relief

Commentary – Key Data ¶7-050

Sale after death

– see Reliefs and exemptions

Sale and lease back

– see Sale/lease back of land

Sale and lease-back

– see Sale and lease-back of land

Sale with right to reconveyance

Legislation/Regulatory – ITTOIA2005 s. 284, 286

HMRC Guidance – CG70777

Sales

Construction of contract

Case Law – Wynn Realisations Ltd v Vogue Holdings Inc. [1999] BVC 245

Freehold

– see Sales of freeholds

Land by foundation schools

Commentary – Indirect Tax Reporter ¶52-080

Local authorities, meaning of building land

Case Law – Gemeente Emmen v. Belastingdienst Grote Ondernemingen (Case C-468/93). [1996] BVC 406

Transfer of businesses as a going concern

Case Law – The Golden Oak Partnership. [1992] BVC 704

Scenic

Conditional exemption

Commentary – Tax Reporter ¶650-400

Undertakings given to HMRC

Commentary – Tax Reporter ¶650-700

Schedule A

– see Schedule A

Scientific

Conditional exemption

Commentary – Tax Reporter ¶650-400

Undertakings given to HMRC

Commentary – Tax Reporter ¶650-700

Scotland, personal right

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1

Seasonal pitches for caravans

– see Caravans and houseboats

Self-supply

– see also Self-supplies

Lease and licence back of sports facilities by school

Case Law – Customs and Excise Commissioners v. Robert Gordon's College. [1994] BVC 216 ; Customs and Excise Commissioners v. Robert Gordon's College. [1996] BVC 27 ; Robert Gordon's College. [1993] BVC 927

Separate assets

Commentary – Tax Reporter ¶509-250

HMRC Guidance – CG71800 ; CG71804

Settled

– see settled land

Single or multiple supply: premises

Children's party

Commentary – Indirect Tax Reporter ¶15-670

Generally

Commentary – Indirect Tax Reporter ¶15-670

Serviced office

Commentary – Indirect Tax Reporter ¶15-670

Sporting rights

– see Sporting rights

Stamp duty land tax

– see Stamp duty land tax

Standard-rated supplies

De-registration

Legislation/Regulatory – VATA94 Sch. 1, para. 4(4)

Registration

Legislation/Regulatory – VATA94 Sch. 1, para. 1(8)

Standard-rating

– see Standard-rated property deals

Supplies of land, charge to VAT

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Supply of building undergoing work with view to creating new building

Case Law – JJ Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën (Case C-326/11). [2012] BVC 491

Supply of goods treatment, major interest in land

Legislation/Regulatory – VATA94 Sch. 4, para. 4

Supply of land occupied by partly demolished building

Case Law – Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën (Case C-461/08). [2010] BVC 1,084

Supply of land which has not been built on

Case Law – Woningstichting Maasdriel v Staatssecretaris van Financiën (Case C-543/11). [2013] BVC 453

Tax point

Grant of tenancy or lease

Legislation/Regulatory – SI 1995/2518 reg. 85

Grant or assignment of fee simple where consideration cannot be fully determined

Legislation/Regulatory – SI 1995/2518 reg. 84(2)-(5)

Leases

Commentary – Indirect Tax Reporter ¶12-620

HMRC Guidance – Notice 700

Taxable amount

Legislation/Regulatory – Dir. 2006/112 art. 392

Taxable person, meaning

Building land, meaning

Legislation/Regulatory – Dir. 2006/112 art. 12(3)

Building, meaning

Legislation/Regulatory – Dir. 2006/112 art. 12(2)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 12(1)-(3)

Time of supply

Case Law – (1986) 2 BVC 205,484

Trading stock, held as

Commentary – Tax Reporter ¶304-065 ; Tax Reporter ¶304-070

Case Law – Chilcott and others v. Commissioners of Inland Revenue ; Winterton v. Edwards (H.M. Inspector of Taxes) Byfield v. Edwards (H.M. Inspector of Taxes)

Transactions in

– see Transactions in land

Transfer

– see Sale/lease back of land

Transfer of business as going concern

Auction: option to tax and relevant date

Commentary – Indirect Tax Reporter ¶54-170

Housing association not carrying on district council's business

Commentary – Indirect Tax Reporter ¶54-163

HMRC Guidance – Notice 700/9

New or opted buildings

Commentary – Indirect Tax Reporter ¶54-170

Property rental business

Commentary – Indirect Tax Reporter ¶54-166

Sale and leaseback by buyer

Commentary – Indirect Tax Reporter ¶54-172

Transfer of land to nominee beneficial owner

Commentary – Indirect Tax Reporter ¶54-168

Transfer of land

Assessment, time limit

Case Law – Cumbernauld Development Corporation v Customs and Excise Commissioners. [2002] BVC 384

Time of supply

Case Law – Cumbernauld Development Corporation v Customs and Excise Commissioners. [2002] BVC 384

Transfer of legal title

Case Law – Staatssecretaris van Financiën v. Shipping and Forwarding Enterprise Safe BV (Case 320/88). [1991] BVC 119

Transfer tax, co-proprietors' building scheme

Case Law – Kerrutt & Anor v. Finanzamt Mönchengladbach-Mitte (Case No. 73/85). (1986) 3 BVC 8

Transfers within three years before death

– see Transfers within three years before death

Trusts

Commentary – Tax Reporter ¶350-750

Vacant possession v tenancies

Commentary – Tax Reporter ¶531-650–Tax Reporter ¶531-800

Valuation

– see Appeals; Valuation

Value added tax

Capital goods scheme

Commentary – Quick Overview ¶68610

Considered as goods

Commentary – Quick Overview ¶67120

Exemption

Commentary – Quick Overview ¶68810

Major interest in land

Commentary – Quick Overview ¶67270

Place of supply of services

Commentary – Quick Overview ¶67560

VAT status of transactions

Relevant facts

Commentary – Indirect Tax Reporter ¶33-330

Woodlands

– see Woodlands