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  • Property & VAT

    If the VAT consequences of property transactions aren’t carefully considered, significant exposures can (and often do) arise. We are specialists in property VAT, whether you are a developer, contractor, investor, or just have a property in your business.

    Experienced advisers

    We have decades of experience advising property businesses on VAT and can advise on a wide range of transactions, from simple lease agreements to complicated multi-use property developments.

    A stitch in time saves nine

    We are experts at spotting opportunities for VAT savings and identifying potential VAT risks, especially if we are involved from the early stages of a project.

    Smooth transactions

    Because of our M&A experience, we are also perfectly placed to ensure that all VAT aspects of property sales and purchases are covered so that unnecessary delays or pitfalls are avoided.

    Most property transactions are eligible for VAT exemption

    Which brings with it a potential restriction to the level of VAT that can be recovered on related costs (and also other overhead costs).

    This is reason enough to approach property transactions with great care.  But add to this the fact that there are a number of other possible VAT treatments that can apply to property transactions, including the Option to Tax, which is the option to apply VAT to certain transactions that would otherwise be VAT exempt, VAT considerations become an essential part of all property-related projects/transactions.

    Payments made in relation to the lease or sale of land and property may be subject to VAT exemption, VAT zero-rate, the VAT standard-rate (20%) or may even be outside the scope of VAT.

    Construction services are typically subject to VAT at the standard-rate but work in relation to residential properties may also be eligible for the VAT zero-rate or the VAT reduced-rate (5%).

    The rules dictating the application of these VAT reliefs can be complex and are often under-utilised by developers.  This is often because contractors are unfamiliar with how VAT reliefs apply.

    We have assisted many property developers, including high profile developers, to maximise VAT reliefs and minimise irrecoverable VAT costs.

    Where VAT reliefs and other VAT efficient structures are available, they will only typically apply if certain conditions are met.  With our wide knowledge of how VAT applies to property transactions, ETC Tax are perfectly placed to help you ensure that these conditions are identified and adhered to.

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    Please provide as much detail as possible in regards to the reason for your enquiry so our tax advisers can prepare and tailor their response to reflect your needs. We will endeavour to - respond / call you back - to discuss your enquiry and you will not be charged for this time.

  • This field is for validation purposes and should be left unchanged.