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PE72000 | Guidance for specific trade sectors: Land and property: contents

From HM Revenue & Customs · VAT Partial Exemption Guidance

Partial Exemption and land & property

This guidance outlines the main issues that need to be considered when dealing with partial exemption in the land and property sector. It has been developed in consultation with the British Property Federation to assist businesses, their advisers and HM Revenue and Customs VAT assurance officers.

Contents8 entries

  1. PE72100Guidance for specific trade sectors: land and property: an overview of different land and property businesses
  2. PE72200Guidance for specific trade sectors: land and property: basic principles
  3. PE72300Guidance for specific trade sectors: land and property: practical issues for special methods
  4. PE72400Guidance for specific trade sectors: land and property: methods of apportionment
  5. PE72500Guidance for specific trade sectors: land and property: part-exchange houses: use of inputs
  6. PE72600Guidance for specific trade sectors: land and property: other activities
  7. PE72700Guidance for specific trade sectors: land and property: Capital Goods Scheme items
  8. PE72800Guidance for specific trade sectors: land and property: speculative costs/change of intended use/abortive costs