VAT Focus on Land and Property – October 2016

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 cases relevant to the sector and is issued by email quarterly.  In this issue, we cover the following:

  • Brexit and VAT
  • HMRC News

In our case review we consider a case from the Upper Tribunal involving:

  • Caithness Rugby Football Club – Was a clubhouse intended for use “as a village hall or similarly in providing social or recreational facilities for a local community”?

We also consider cases from the First Tier Tribunal concerning:

  • Whether a garden wall forms part of a building designed as a dwelling
  • Works of alteration or repair and maintenance to a listed building
  • DIY Scheme – Property used otherwise in the course or furtherance of a business
  • Sale and leaseback arrangements
  • VAT liability of prefabricated buildings