This notice explains when transactions involving land and buildings are exempt from VAT.
This notice cancels and replaces Notice 742 (March 2002). Details of the main changes to the previous version can be found in paragraph 1.2 of this notice.
29 May 2012
HM Revenue & Customs
VAT Notices: alphabetical order
VAT Notices: numerical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.