Land and Property

Land and property transactions are among the most complex areas of VAT for any business to manage. The high values involved mean that even minor errors can result in significant tax costs and penalties. Ensuring full compliance with VAT regulations therefore requires experienced, specialist support.

Our property VAT specialists bring decades of experience advising clients across a wide range of transactions. We help businesses remain compliant, identify tax efficiencies, and manage VAT risk effectively.

Our expertise includes advising on:

• VAT treatment of property purchases and sales, including overage payments and sale and leaseback arrangements
• zero-rating provisions for new dwellings
• Option to Tax considerations and implications
• anti-avoidance rules and their impact on property funding structures
• compulsory purchase transactions by statutory authorities
• VAT treatment of construction services and property conversions
• agricultural land transactions
• partial exemption calculations and special methods
• dispute resolution with tax authorities
• VAT registration and deregistration
• Capital Goods Scheme implications
• Transfer of a Going Concern (TOGC) relief and associated anti-avoidance measures
• VAT grouping for property companies
• property restructuring and refinancing