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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.110U Land and buildings—the right to fell and remove standing timber

V4.110U Land and buildings—the right to fell and remove standing timber

Part V4 Exemption, zero-rating and reduced rates

The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(j) is that the standard rate of VAT applies to the grant of any right to fell and remove standing timber from land, without any transfer of ownership of the land. The sale of land that includes

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

V4.421 Smoking cessation products

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

V4.156 Exemption—trade union, professional and public interest bodies

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

VATA 1994 Sch 8

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

V18.102 Location of risk

V3.212 Goods used partly for non-business purposes

V3.106 Multiple supplies

V1.299 What is a charity for VAT purposes?

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.127 VAT registration in the Isle of Man

V3.318 Special procedure—inward processing

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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