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 3.6.1

Artificial transactions

– see Transactions in land

Assent of

Commentary – Finney on Personal Representatives 3.6.2

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 ¶20-250

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

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

Unknown consideration: tax point

Commentary – Indirect Tax Reporter ¶12-329 ; Indirect Tax Reporter ¶33-220

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

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

Sales: unknown consideration

Commentary – Indirect Tax Reporter ¶12-329 ; Indirect Tax Reporter ¶33-220

Title transfer

Commentary – Indirect Tax Reporter ¶12-327

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