Disposals of commercial property
Flowcharts
Converted buildings – when disposals are zero-rated
Commentary –
Indirect Tax Reporter ¶34-522
Exempt supplies of land/buildings
Commentary –
Indirect Tax Reporter ¶34-510
New buildings – when disposals are zero-rated
Commentary –
Indirect Tax Reporter ¶34-505
Protected buildings – when disposals are zero-rated
Commentary –
Indirect Tax Reporter ¶34-520
Generally
Commentary –
Indirect Tax Reporter ¶34-525
Sales of freeholds
Cash-flow planning
Commentary –
Indirect Tax Reporter ¶34-630
Commonhold unit
Commentary –
Indirect Tax Reporter ¶34-550
Generally
Commentary –
Indirect Tax Reporter ¶34-550
Grant or assignment of lease
Commentary –
Indirect Tax Reporter ¶34-625
Meaning of completed
Commentary –
Indirect Tax Reporter ¶34-600
Meaning of new – three-year time limit
Commentary –
Indirect Tax Reporter ¶34-575
Summary
Commentary –
Indirect Tax Reporter ¶34-500