Disposals by person constructing

Certificate of use

Completed residential/charitable use development transferred as going concern

Dwellings

First grant of major interest

Independent living units in care homes

Live/work units

Long leases

Major interest

Major interest in land a supply of goods

Person constructing

Person converting status

Short leases

Substantial reconstruction of listed building

Tripartite construction of dwelling

Recovery of VAT on construction costs where initial short lease of dwelling exists

Summary