CVC VAT Focus on Land and Property – March 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 news and cases relevant to the sector and is issued by email quarterly.

In this issue, we consider cases from the First Tier Tribunal concerning:

  • VAT liability of the sale of a lodge with removable contents
  • Construction of a pirate island
  • Zero-rating – construction of buildings prior to discharge of planning condition when removed after commencement but before completion of works
  • A number of DIY Housebuilder Claims concerning:
    • Planning permission for a live/work unit
    • ‘Separate use’ of dwelling, whether the subsequent removal of the condition in the planning permission has an effect
    • Whether the separate disposal of the dwelling was prohibited
    • Whether certain works lawful and materials incorporated, and whether VAT charged at incorrect rate can be refunded
    • Whether a Section 75 agreement prevented a new build from qualifying as a dwelling