Non-residential buildings
'mixed' property transactions
'most suitable use' application
Apportionment where part residential
Conversion into dwellings or residential buildings
Generally
Supply of construction services to relevant housing association
Definition
Fee simple, grant of
Buildings under construction
New buildings
Supplies arising from
Linked transactions
Meaning
New buildings
Fee simple, grant of
Supplies arising from prior grant of fee simple
Rates of charge
Rates of tax
Generally
Leases
Removal of disadvantaged areas relief
Residential property distinguished
Generally
Transaction re six or more properties
Value added tax interaction with stamp duty