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:
- Third party property searches
- VAT recovery of works carried out under planning gain agreements
- DIY Claim – Whether property used other than in the course of business
- Converted dwellings containing a former residential part
- Prefabricated temporary classrooms
- Guaranteed return rental schemes
- Extension or annex?
- Whether planning condition prohibited the separate use of a dwelling
- Whether construction of cricket pavilion zero-rated
- Construction of student accommodation
If you would like to subscribe to CVC’s VAT Focus on Land and Property please contact firstname.lastname@example.org.