Acceptance of in satisfaction of tax

Agricultural

Alterations

Alterations to buildings

Apportionments

Artificial transactions

Attribution of input tax

Bare trusts

– see Bare trusts

Bequeathed to charities

Betterment levy

Building land, maintenance of exemption

Building work

– see Building work

Business premises

Capital gains tax

Appeals

Short leases

Small part disposals

Capital item

Caravan pitches

Chargeable gains

Compulsory acquisitions

Grant of option to purchase

Land subject to lease or tenancy, basis of valuation

Part disposals

Replacement of business assets

Valuation

– see Valuation

Co-ownership

Generally

Commercial occupation

Commercial occupation, charge to tax

Compensation receipts

Completion of the LTR

Compulsory acquisition

Compulsory acquisition after death

Compulsory purchase

Correct tax treatment of compensation

Development land tax

Compulsory purchase of land by local authority, time of supply

Compulsory purchase, tax point

Consideration on land transactions

Construction

Construction of dwellings or residential/charitable buildings

Building materials

Certificates

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

Exclusions

First grant

Generally

Incorrect certificates, zero-rating

Number of residential buildings constructed together

Relevant charitable purpose, meaning

Relevant residential purpose, meaning

Supply of services

Construction works, handing over, supply of goods treatment

Contaminated

Data-gathering powers: relevant data-holder

Dealers in

Deemed supply

Delivery for consideration pursuant to Tomlin Order

Derivative contracts

Developers of non-residential buildings

Option to tax

Transitional provisions

Development

Development gains

Developmental tenancies/leases/licences

Disposal

Development gains

Development land tax

Disposals

Disposals of UK, anti-avoidance

Election to tax

– see Option to tax

Equitable interest

Exchange of for other property after death

Exempt income: flat-rate scheme percentage

Exemption

Election to waive

– see Option to tax

Generally

Incorrect certificates, penalty

Existing buildings

Construction of annexe

Conversion, reconstruction or alteration

Demolition

Enlargement or extension

Facts fixing treatment of supply

Permitted development rights (PDRs) in England and Wales

Farm cottages

Forming part of business assets, supply of services treatment

Freehold

– see also Freeholds; Freehold

Buying, VAT treatment

Commercial property, sale of

Land sold with sporting rights

Protected buildings

Sale of

Standard-rating

Undetermined consideration: tax point

Frequent errors

General provisions

Gifts of

Charities

Instalment payments

Gifts of interests in, inheritance tax

Gifts to charity

Gifts with reservation

Goods other than building materials incorporated in buildings, input tax

Grant of interest in, right over or licence to occupy

Benefit of consideration for grant accruing to person other than grantor

Construction of dwellings or residential/charitable buildings

Generally

Grant, meaning

Standard-rated supplies, de-registration

Habitat schemes

Heritage property

Historic interest

Holiday accommodation

Holiday homes, single or multiple supply

Income from

Incomplete building work

Inheritance tax

Acceptance in satisfaction of tax

Acceptance of land in lieu

Habitat schemes

Instalment payment option

Occupation, gifts subject to reservation

Overseas property, administrative costs

Pre-owned assets

Reliefs

Time of completion of gift

Valuation

Input tax

Adjustment, demolition planned when buildings purchased

Attribution

Barn reconstruction

Building partly used for private purposes

Change of use

Construction of certain structures, meaning of 'building'

Extension of hotel manager's house

Intended sale of freehold land

Lennartz mechanism/principle

Major reconstruction

Pre-registration supplies

Purchase of future title to premises

Rent guarantee payments

Input tax, apportionment

Building leased where sale intended

Expenditure incurred on property used for business/private purposes

Input tax, attribution

Acquisition of land and building contract

Purchase of land

Rents and service charges

Installation of plant or machinery, capital allowances

Interest in

Interest in land

Interest relief

Investment

Exemption

Funded pension schemes

Standard-rating

Zero-rating

Key questions

Option to tax: non-domestic property in UK

Property acquisitions in UK

Land, meaning

Land-related services

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

Place of supply

Landlords

– see Landlords

Leases

Generally

Lennartz accounting

Licence to occupy land

Listed buildings

Loan to purchase, interest relief

Loans to develop, interest relief

Local authorities

Major interest in

Meaning

Supply of goods treatment

Major interest in land

Major interest in, sale of land in Scotland

Managed as one estate

Meaning

Mineral extraction

Mortgage relief

Non-residential buildings

Conversion into dwellings/residential buildings

New, grant of fee simple

Non-residential, meaning

Supplies arising from prior grant of fee simple

Under construction, grant of fee simple

Novation and sub-sale

Option to tax

– see Option to tax

Other related services, summary of VAT

Part disposals

Part-disposals

Generally

Proceeds greater than cost

Proceeds less than cost

Partial exemption

Partnership, relief for interest on loans to purchase

Payment of tax by instalments

Place of supply

Generally

Goods

Place of supply of services

And others

Cases

Generally

International services

Meaning of land

Official view

Official view of non-land related services

Services supplied where performed or use and enjoyment occurs

Timeshare exchange

Plant and machinery allowances

Pre-owned assets

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

Private residence

Profits … prendre: right over land

Protected buildings

Purchase and sale of, adventure in nature of trade

Qualifying buildings

Reduced-rating

Registration

Co-owners

Option to tax

Related services, place of supply

Relevant business property

Business property relief

Generally

Remediation

Remediation relief

Rents

– see Rents

Repair and maintenance, tax point

Repair or maintenance

Conversion of cinema into bingo hall

Re-roofing

Rebuilding of church following fire

Underpinning of defective foundations

Repossessed property sales

Bad debt relief

VAT treatment

Reverse surrender, meaning

Right to occupy land

River areas

Roll-over relief

Sale after death

Sale and lease back

Sale and lease-back

Sale with right to reconveyance

Sales

Construction of contract

Freehold

Land by foundation schools

Local authorities, meaning of building land

Novation and sub-sale

Summary of VAT

Transfer of businesses as a going concern

Unknown consideration: tax point

Scenic

Conditional exemption

Undertakings given to HMRC

Schedule A

– see Schedule A

Scientific

Conditional exemption

Undertakings given to HMRC

Scotland, personal right

Seasonal pitches for caravans

Self-supply

– see also Self-supplies

Lease and licence back of sports facilities by school

Separate assets

Single or multiple supply: premises

Children's party

Generally

Serviced office

Sporting rights

Stamp duty land tax

Standard-rated supplies

De-registration

Registration

Standard-rating

Supplies of land, charge to VAT

Supply of building undergoing work with view to creating new building

Supply of goods treatment, major interest in land

Supply of land occupied by partly demolished building

Supply of land which has not been built on

Tax point

Date of supply of major interest in land

Grant of tenancy or lease

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

Leases

Sales: unknown consideration

Title transfer

Taxable amount

Taxable person, meaning

Building land, meaning

Building, meaning

Generally

Time of supply

Trading stock, held as

Transactions in

Transactions in, anti-avoidance

Transfer

Transfer of business as going concern

Auction: option to tax and relevant date

Housing association not carrying on district council's business

New or opted buildings

Property rental business

Reclaiming VAT

Sale and leaseback by buyer

Transfer of land to nominee beneficial owner

Transfer of land

Assessment, time limit

Time of supply

Transfer of legal title

Transfer tax, co-proprietors' building scheme

Transfers within three years before death

Trusts

Vacant possession v tenancies

Valuation

– see Appeals; Valuation

Value added tax

Capital goods scheme

Considered as goods

Exemption

Major interest in land

Place of supply of services

VAT status of transactions

Generally

Relevant facts

Woodlands

– see Woodlands