5. VAT FOR LANDLORDS
- 5.1 Introduction and overview – VAT basics
- 5.2 VAT and property – a summary
- 5.3 VAT registration
- 5.4 Residential property and the zero rate
- 5.5 Commercial property and the option to tax
- 5.6 The capital goods scheme
- 5.7 Do the TOGC rules apply when the landlord buys the property?
- 5.8 What is the VAT position of supplies made by the landlord to the tenant?