Appealable decisions

Assignment of lease

Building services for landlord

Capital goods scheme

Basics and examples

Computation

Nature of

Part disposals

Property destroyed during adjustment period

Property sold during adjustment period

Repairs and alterations

Charitable purposes (building used for)

Commercial property

Option to tax

Residential property (distinguished)

Contractors

Default surcharge cases

Dwelling (defined)

Effect of rule

Employees not taxable persons for

Generally

Hardship applications

Incorporation

IR35 (interaction with)

Listed buildings

Option to tax (commercial property)

'once and for all' elections

Consequences of opting

Duration and revocation

Exempt land (anti-avoidance)

Exercising the option

Introduction and basics

Notifying HMRC

Permission (automatic and specific)

Practical considerations

Process

Real estate elections

Residential property (not effective for)

Timing

Overview

Protected buildings

Real estate elections (option to tax)

Registration requirement

Repairs and alterations

Residential property

Commercial property (distinguished)

Construction of

Conversion to

Option to tax

Zero rating

Reverse charge

Reverse premiums

Scheduled monuments

Stamp duty land tax (interaction with)

Stay of proceedings

Sub-letting of property

Supplies by landlord to tenant

Surrender of lease

Taxable supply (defined)

Tenant undertakes construction work

Transfer as a going concern (TOGC)

Basics

Buyer (member of partially exempt group)

Buyer (need for VAT registration)

Buyer (opting to tax)

Conditions

Definitions

Incorporation

Inheriting seller's VAT position

Input tax recovery

Intra-group lettings

Nominee buyers (pitfall)

Property letting

Protection and practicalities

Same kind of business (meaning)

Transfer of part of business

VAT groups

Variation of lease terms

Zero rating

Basics

Building services for landlord

First grant of major interest

Registration

Residential property

Self-supply charge

Substantial reconstruction of protected buildings