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VAT - Publications

Property Bulletin - October 2008

In the issue: Smith & Williamson's annual property survey :: Your option to tax :: Commercial property in troubled times :: Crunch time - options for lenders :: Housebuilders beware - VAT adjustments for letting :: Driving investment forward

1 MB

Housebuilder VAT adjustments - temporary letting of unsold dwellings

This briefing note looks at the VAT issues of temporary letting of unsold residential dwellings.  Such activities undertaken by housebuilders may result in a restriction fo input VAT recovery, though there may be circumstances where the restriction does not apply.

90 KB

Services to the property industry

Property is a dynamic aspect of the UK economy. Our Smith & Williamson Property Group provides bespoke and innovative advice to clients across the real estate sector.

954 KB