Vat Liability and the Implications of Commercial Property Transactions

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This is an essential report for the non VAT specialist involved in property transactions either as an investor, occupier or professional advisor.This report is especially valuable in that it: offers a clear and comprehensive overview of a complex subject, contains key planning points, tips and techniques, shows you where the traps and pitfalls lie and how to avoid them, provides guidance on VAT liability and accounting, written by a VAT expert and previous VAT Inspector.This report is written at a time of great uncertainty in the VAT and property world. At the time of writing important decisions of the European Court of Justice are awaited, particularly the Halifax case (see Chapter 9). This report deals with the complexities of UK and EU legislation, and provides an invaluable overview of the implications of commercial property transactions. Residential property transactions are covered where they relate to conversions to residential from nonresidential property.

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