V4.105 Overview Of When A Supply Of Land Or A Building Is Subject To VAT At The Standard Rate

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Commentary

Part V4 Exemption, zero-rating and reduced rates

A supply of land or a building is subject to VAT at the standard rate if it meets each of the three conditions listed in the table below.

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V3.402 What is input tax?

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.232BB Relevant residential purposes (RRP)

V5.137 Person to whom a VAT assessment must be notified

V17.140 Free zones/freeports

V2.137 Liability to VAT registration when business transferred as a going concern

V3.518 Changes in consideration

C00100 Anchor Foods Limited v C & E Comrs

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

V4.186 Exemption—investment gold

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.162A VAT refunds for museums and galleries

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V2.189Y Group VAT registration—conditions

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V2.127 VAT registration in the Isle of Man

V1.293 What is a motor car for VAT purposes?

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