Land and buildings
Acceptance of in satisfaction of tax
Agricultural
Alterations
Alterations to buildings
Apportionments
Appropriation of
Artificial transactions
Assent of
Bare trusts
Bequeathed to charities
Betterment levy
Building land, maintenance of exemption
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
Co-ownership
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
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
Disadvantaged areas relief to 5 April 2013
Disposal
Development gains
Development land tax
Disposals
Disposals of UK, anti-avoidance
Donatio mortis causa
Election to tax
Equitable interest
Exchange of for other property after death
Exempt income: flat-rate scheme percentage
Exemption
Election to waive
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
Commercial property, sale of
Land sold with sporting rights
Protected buildings
Sale of
Standard-rating
Undetermined consideration: tax point
General provisions
Gifts of
Charities
Instalment payments
Gifts to charity
Gifts with reservation
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
Pre-owned assets
Time of completion of gift
Valuation
Input tax
Adjustment, demolition planned when buildings purchased
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
Interest in
Interest in land
Interest relief
Investment
Exemption
Funded pension schemes
Standard-rating
Zero-rating
Land, meaning
Land-related services
Outside scope/exemption with right of recovery/zero-rating
Place of supply
Landlords
Leases
Generally
Lennartz accounting
Licence to occupy land
Listed buildings
Loan to purchase, interest relief
Loans to develop, interest relief
Local authorities
Machinery and plant allowances
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
Option to tax
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
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
Generally
Preparation
Pre-owned assets
Private or non-business use, regulations for calculating charge to VAT
Private residence
Protected buildings
Purchase and sale of, adventure in nature of trade
Qualifying buildings
Registration
Co-owners
Option to tax
Related services, place of supply
Relevant business property
Business property relief
Generally
Remediation
Remediation relief
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
Rollover 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
Transfer of businesses as a going concern
Unknown consideration: tax point
Scenic
Conditional exemption
Undertakings given to HMRC
Schedule A
Scientific
Conditional exemption
Undertakings given to HMRC
Scotland, personal right
Seasonal pitches for caravans
Self-supply
Lease and licence back of sports facilities by school
Separate assets
Settled
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
Grant of tenancy or lease
Grant or assignment of fee simple where consideration cannot be fully determined
Leases
Sales: unknown consideration
Title transfer
Time of supply
Trading stock, held as
Transactions in
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
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
Value added tax
Capital goods scheme
Considered as goods
Exemption
Major interest in land
Place of supply of services
VAT status of transactions
Relevant facts
Woodlands