VATTOS9355 | Tax points for specific types of supply: land and property: introduction

Supplies involving land and property can take various forms and are notable for their complexity. As with other aspects of the time of supply rules, it is essential that you first identify the nature of the supply. For example is it a supply of the freehold in the land? Alternatively, it may be a supply of a long lease or tenancy that is treated as a supply of goods, or of a short lease or licence to occupy, that amounts to a supply of services. Further guidance on the supply aspects of land and property can be found in the manual covering land and property.