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