CVC VAT Focus on Land and Property – July 2017

The latest CVC VAT Focus on Land and Property is now available on our website. This newsletter is intended for readers with an interest in the Land and Property sector.  It summarises the latest HMRC news and cases relevant to the sector and is issued by email quarterly.

In this issue, we consider cases from the Courts concerning:

  • Whether transfer of property in lieu of tax should be subject to VAT
  • AG Opinion – Whether VAT can be recovered on works carried out under planning gain agreements
  • Reduced rating of supplies of fuel
  • Separate supply by hotel of room for civil wedding ceremony
  • Whether FTT were correct to conclude existing building had ceased to exist
  • Whether zero-rated supply of caravan or standard rated supply of accommodation