Land and property vat notice 742 this is normally standard rated see buildings and construction vat notice 708 for guidance on shared ownership arrangements see paragraph 444. The course will help you achieve a complete understanding of the rules and regulations of vat and land property and construction transactions it clearly illustrates the procedures and controls that should be implemented to comply with the requirements. Vat on construction land and property a detailed yet practical guide to vat law and practice applying to construction land and property matters in the uk and isle of man widely recognised as the definitive guide to this complex subject vat on construction land and property is an essential reference work for advisers and businesses alike. Vat treatment of options easements and rights of way overview this section deals with the supply of property that was completed on or after 1 july 2008 and the supply of properties that were on hand but not completed on that date. Land and property projects and transactions are high value and inevitably high risk from a vat point of view this area of vat is complex errors are easy to make often impossible to correct and can lead to unanticipated costs and penalties
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