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HMRC internal manual

VAT Land and Property

From
HM Revenue & Customs
Updated
, see all updates

Guidance on deciding whether a supply of land or property has been made, and in deciding the liability of a supply of land or property.

  1. VATLP01000
    Introduction: contents
  2. VATLP02000
    Supply: contents
  3. VATLP03000
    Business and non-business: contents
  4. VATLP04000
    Taxable Person: contents
  5. VATLP05000
    Exemption: contents
  6. VATLP06000
    Single supplies: where leasing or letting is just one element of a contract: contents
  7. VATLP07000
    Exceptions to the land exemption: contents
  8. VATLP08000
    New, and partly completed, buildings and civil engineering works (Item 1(a)): contents
  9. VATLP09000
    Developmental leases (Item 1b)
  10. VATLP10000
    Fishing and shooting (Item 1c): contents
  11. VATLP11000
    Hotels and similar establishments (Item 1d): contents
  12. VATLP12000
    Holiday accommodation (Item 1e): contents
  13. VATLP13000
    Caravan pitches (Item 1f)
  14. VATLP14000
    Tent pitches (Item 1g)
  15. VATLP15000
    Parking facilities (Item 1h): contents
  16. VATLP16000
    Timber rights (Item 1j)
  17. VATLP17000
    Mooring and aircraft storage (Item 1k)
  18. VATLP17500
    Provision of storage facilities (Item 1ka): contents
  19. VATLP18000
    Accommodation at a sports ground or other place of entertainment (Item 1l)
  20. VATLP19000
    Letting of sports facilities (Item 1m): contents
  21. VATLP19800
    Hairdressing salons - chair rentals (Item 1ma): contents
  22. VATLP20000
    Options and rights of pre-emption (Item 1n)
  23. VATLP21000
    Caravans and houseboats: contents
  24. VATLP22000
    Option to tax: contents
  25. VATLP23000
    Option to tax - anti-avoidance test: contents
  26. VATLP24000
    Option to tax anti-avoidance - funding and financing: contents
  27. VATLP25000
    Historical overview of legislative changes since 1 April 1989
  28. VATLP26000
    Historical overview of the option to tax
  29. VATLP27000
    Statement of Practice
  30. VATLP28000
    Glossary of land terms