Source: https://library.croneri.co.uk/cio-index/wkuk_cio_idx_00003528
Timestamp: 2019-05-23 07:10:46
Document Index: 411480249

Matched Legal Cases: ['art. 5', 'art. 14', 'art. 4', 'art. 135', 'art. 6', 'art. 12', 'art. 12', 'art. 12']

Land and buildings | Croner-i Tax and Accounting
– see also Assets; Property; Buildings and land; Capital goods scheme; Immoveable property
Acceptance of in satisfaction of tax
Legislation/Regulatory – IHTA84 s. 230(2)
– see Agricultural land and buildings; Agricultural land and buildings allowances; Farming and market gardening
Commentary – Tax Reporter ¶531-950
Commentary – VAT Reporter ¶19-451
– see Bare trusts
Bequeathed to charities
Commentary – VAT Reporter ¶50-445 ; VAT Reporter ¶50-475
Legislation/Regulatory – TCGA92 Sch. 11, para. 17
Building land, maintenance of exemption
Case Law – Norbury Developments Ltd [1997] BVC 2,038 ; Norbury Developments Ltd v Customs and Excise Commissioners (Case C-136/97). [1999] BVC 270
– see Building work
Commentary – Tax Reporter ¶531-900
Commentary – Essential Tax Companion ¶1780
Commentary – Essential Tax Companion ¶15635
Commentary – Essential Tax Companion ¶14750
– see Capital goods scheme
– see Caravans and houseboats
Grant of option to purchase
Case Law – Strange v. Openshaw (H.M. Inspector of Taxes). [1983] BTC 209
Land subject to lease or tenancy, basis of valuation
– see Part disposals
Commentary – Tax Reporter ¶571-010
HMRC Guidance – CG60990 ; CG61020
Case Law – Anderton (H.M. Inspector of Taxes) v. Lamb ; Temperley (H.M. Inspector of Taxes) v. Visibell Ltd.
– see also Property owners and developers
Legislation/Regulatory – SI 2008/1146 art. 5
Commentary – Tax Reporter ¶201-000
Commercial occupation, charge to tax
Legislation/Regulatory – CTA2009 s. 38 ; ITTOIA2005 s. 10
Completion of the LTR
Commentary – SDLT Reporter ¶90-325
– see Compulsory acquisitions
Compulsory acquisition after death
Legislation/Regulatory – IHTA84 s. 197
– see also Compulsory acquisition of land
Correct tax treatment of compensation
Case Law – Inland Revenue Commissioners v. Metrolands (Property Finance) Limited. [1982] BTC 8,032 ; R. v. Inland Revenue Commissioners, Ex parte London Borough of Harrow. [1983] BTC 8,007
Compulsory purchase of land by local authority, time of supply
Compulsory purchase, tax point
Legislation/Regulatory – SI 1995/2518 reg. 84(1)
Consideration on land transactions
Case Law – Tulică v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Plavoşin v Direcţia Generală a Finanţelor Publice Timiş – Serviciul Soluţionare Contestaţii, Activitatea de Inspecţie Fiscală – Serviciul de Inspecţie Fiscală Timiş (Joined Cases C-249/12 and C-250/12) [2013] BVC 547
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 4, Note (22), (23)
Do-it-yourself builders and converters, refund of VAT
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16), (17)
Incorrect certificates, zero-rating
Number of residential buildings constructed together
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (5)
Relevant charitable purpose, meaning
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (6)
Relevant residential purpose, meaning
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (4)
Construction works, handing over, supply of goods treatment
Legislation/Regulatory – Dir. 2006/112 art. 14(3)
Legislation/Regulatory – FA2011 Sch. 23, para. 18 ; SI 2012/847 reg. 16
– see Dealers in land and property
Commentary – VAT Reporter ¶13-805
Delivery for consideration pursuant to Tomlin Order
Case Law – J E Greves & Sons. [1993] BVC 818
Developers of non-residential buildings
Legislation/Regulatory – SI 2008/1146 Sch. 2, para. 10
Legislation/Regulatory – VATA94 Sch. 13, para. 10
– see Development land
Commentary – Schwarz on Tax Treaties ¶20-250
Developmental tenancies/leases/licences
Legislation/Regulatory – SI 2008/1146 art. 4 ; VATA94 Sch. 9, Grp. 1, item 1(b), Note (7)
– see Development land tax
Commentary – Tax Reporter ¶509-400
Disposals of UK, anti-avoidance
Commentary – Essential Tax Companion ¶22400 ; Essential Tax Companion ¶7400
– see Option to tax
Case Law – Customs and Excise Commissioners v Latchmere Properties Ltd. [2005] BVC 653 ; Latchmere Properties Ltd. [2004] BVC 2,132
Exchange of for other property after death
Legislation/Regulatory – IHTA84 s. 196
Exempt income: flat-rate scheme percentage
Commentary – VAT Reporter ¶55-355
Commentary – VAT Reporter ¶27-005
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(j), (k) ; VATA94 Sch. 9, Grp. 1
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16)(c), (17)
Conversion, reconstruction or alteration
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (18)
Enlargement or extension
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16)(b)
Facts fixing treatment of supply
Permitted development rights (PDRs) in England and Wales
Commentary – VAT Reporter ¶33-330
Commentary – Tax Reporter ¶531-850
Forming part of business assets, supply of services treatment
Legislation/Regulatory – VATA94 Sch. 4, para. 9
– see also Freeholds; Freehold
Buying, VAT treatment
Commercial property, sale of
– see Disposals of commercial property
Land sold with sporting rights
– see Sporting rights
Commentary – VAT Reporter ¶21-400
– see Sales of freeholds
– see Standard-rated property deals
Undetermined consideration: tax point
Commentary – VAT Reporter ¶12-619
Commentary – VAT Reporter ¶33-333
Legislation/Regulatory – SI 2008/1146
Gifts of interests in, inheritance tax
Commentary – Essential Tax Companion ¶16270 ; Essential Tax Companion ¶16275
Legislation/Regulatory – FA86 Sch. 20, para. 6, 7 ; Misc. 104
Goods other than building materials incorporated in buildings, input tax
Legislation/Regulatory – SI 1992/3222 art. 6
Grant of interest in, right over or licence to occupy
Benefit of consideration for grant accruing to person other than grantor
Legislation/Regulatory – VATA94 Sch. 10, para. 40
Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1
Grant, meaning
Legislation/Regulatory – VATA94 s. 96(10A), Sch. 8, Grp. 5, Note (1), Sch. 9, Grp. 1, Note (1)
Standard-rated supplies, de-registration
Legislation/Regulatory – VATA94 Sch. 1, para. 4(4)
– see Historic houses and gardens; National heritage property; Maintenance funds for heritage assets
– see Holiday accommodation
Holiday homes, single or multiple supply
– see Property income; Schedule A
Commentary – Tax Reporter ¶531-600
Acceptance in satisfaction of tax
Commentary – Tax Reporter ¶183-305
Acceptance of land in lieu
Commentary – Essential Tax Companion ¶1970
Commentary – Essential Tax Companion ¶16755
Occupation, gifts subject to reservation
Commentary – Tax Reporter ¶613-750
Overseas property, administrative costs
Commentary – Essential Tax Companion ¶16380
Commentary – Essential Tax Companion ¶16205 ; Essential Tax Companion ¶16210
Commentary – Essential Tax Companion ¶16375
Time of completion of gift
Commentary – Tax Reporter ¶615-450
Commentary – Essential Tax Companion ¶16375 ; Essential Tax Companion ¶17000 ; Essential Tax Companion ¶17015
Adjustment, demolition planned when buildings purchased
Case Law – SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF), Administraţia Finanţelor Publice Bucureşti Sector 1 (Case C-257/11). [2012] BVC 780
Case Law – Molloy. [1991] BVC 697
– see Partial exemption
Construction of certain structures, meaning of 'building'
Case Law – Smith & Anor. [1991] BVC 545
Extension of hotel manager's house
Case Law – Osborn Hotel Properties Ltd. (1989) 4 BVC 544
Intended sale of freehold land
Case Law – Broadwell Land plc. [1994] BVC 503
Lennartz mechanism/principle
Case Law – The Wellcome Trust [2009] BVC 2,035 ; Whitechapel Art Gallery [2009] BVC 2,029
Case Law – (1984) 2 BVC 205,029
Commentary – VAT Reporter ¶19-130(2)
Case Law – Gulland Properties. [1996] BVC 2,722
Purchase of future title to premises
Rent guarantee payments
Input tax, apportionment
Building leased where sale intended
Case Law – Swan Developments (Land Co) Ltd. [1992] BVC 853
Expenditure incurred on property used for business/private purposes
Case Law – Samuel Lee-Bapty Holdings Ltd. (1990) 5 BVC 630 ; W Cupit & Sons. (1990) 5 BVC 911
Input tax, attribution
Acquisition of land and building contract
Case Law – Customs and Excise Commissioners v Southern Primary Housing Ltd. [2004] BVC 88 ; Southern Primary Housing Ltd v Customs and Excise Commissioners. [2003] BVC 579
Case Law – Customs and Excise Commissioners v Wiggett Construction Ltd. [2002] BVC 3 ; Wiggett Construction Ltd. [2001] BVC 2,159
Case Law – Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners. [2002] BVC 174 ; Royal and Sun Alliance Insurance Group plc v Customs & Excise Commissioners. [2000] BVC 407 ; Royal and Sun Alliance Insurance Group plc v Customs and Excise Commissioners. [2003] BVC 341 ; Royal and Sun Alliance Insurance Group plc. [2000] BVC 2,003
Installation of plant or machinery, capital allowances
– see Interest in land
– see Leases and leasing
Commentary – VAT Reporter ¶41-650(2)
Commentary – VAT Reporter ¶41-400(4)
Commentary – VAT Reporter ¶41-650(1)
Option to tax: non-domestic property in UK
Commentary – VAT Reporter ¶33-331
Property acquisitions in UK
Commentary – VAT Reporter ¶13-542 ; VAT Reporter ¶33-327 ; VAT Reporter ¶65-760
Commentary – VAT Reporter ¶13-542
– see also Leases and leasing; Leasing or letting of immovable property
Commentary – Tax Reporter ¶509-600
– see Lennartz accounting
– see Licence to occupy land
Loan to purchase, interest relief
– see Interest relief; Mortgage interest relief
Loans to develop, interest relief
Case Law – Lawson (HM Inspector of Taxes) v. Brooks. [1992] BTC 53
Major interest in
Legislation/Regulatory – VATA94 s. 96(1)
Supply of goods treatment
Legislation/Regulatory – VATA94 Sch. 4, para. 4
– see Grant or assignment of major interest in land
Major interest in, sale of land in Scotland
Case Law – Margrie Holdings Ltd v. Customs and Excise Commissioners. (1990) 5 BVC 170
Managed as one estate
Legislation/Regulatory – FA98 s. 39
Legislation/Regulatory – IHTA84 s. 272
Conversion into dwellings/residential buildings
Legislation/Regulatory – VATA94 s. 35, Sch. 8, Grp. 5, item 1(b), Note (7)-(10)
New, grant of fee simple
Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(ii)
Non-residential, meaning
Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (7), (7A), (8)
Supplies arising from prior grant of fee simple
Legislation/Regulatory – VATA94 s. 96(10B)
Under construction, grant of fee simple
Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(i)
Novation and sub-sale
Commentary – VAT Reporter ¶33-192
Other related services, summary of VAT
Commentary – VAT Reporter ¶33-327
Commentary – Tax Reporter ¶510-300
Proceeds greater than cost
Commentary – Tax Reporter ¶510-400
Proceeds less than cost
Commentary – Tax Reporter ¶510-350
Partnership, relief for interest on loans to purchase
Legislation/Regulatory – FA2009 Sch. 53, para. 7 ; IHTA84 s. 227
Commentary – VAT Reporter ¶33-300
Commentary – VAT Reporter ¶13-542 ; VAT Reporter ¶33-300 ; VAT Reporter ¶65-760
Case Law – American Express Services Europe Ltd [2009] BVC 2,053
Commentary – VAT Reporter ¶65-760
Commentary – Tax Reporter ¶246-050
Private or non-business use, regulations for calculating charge to VAT
Legislation/Regulatory – VATA94 Sch. 6, para. 7(2)-(4)
Profits ÃÂ prendre: right over land
Commentary – VAT Reporter ¶33-187
Purchase and sale of, adventure in nature of trade
Case Law – Marson (H.M. Inspector of Taxes) v. Morton and related appeals. [1986] BTC 377
– see Charitable buildings; Construction of buildings; Residential accommodation/buildings
Related services, place of supply
Case Law – McCall & Anor (personal representatives of McClean, deceased) v Revenue and Customs Commissioners. [2009] BTC 8,059
Case Law – Best (Executor of the Estate of Buller dec'd) [2014] TC 03217 ; Fetherstonhaugh & Ors. v. Inland Revenue Commissioners. [1984] BTC 8,046
Remediation relief
– see Remediation of contaminated/derelict land
– see Rents
Repair and maintenance, tax point
Commentary – VAT Reporter ¶12-600
Conversion of cinema into bingo hall
Case Law – Customs and Excise Commissioners v. Morrison Dunbar Ltd. & Mecca Ltd. (1978) 1 BVC 165
Case Law – (1984) 2 BVC 200,036 ; Customs and Excise Commissioners v. Sutton Housing Trust. (1983) 1 BVC 550
Rebuilding of church following fire
Underpinning of defective foundations
Case Law – A.C.T. Construction Ltd. v. Commissioners of Customs & Excise. (1981) 1 BVC 451 ; A.C.T. Construction Ltd. v. Customs and Excise Commissioners. (1979) 1 BVC 261 ; A.C.T. Construction Ltd. v. Customs and Excise Commissioners. (1980) 1 BVC 356
Commentary – VAT Reporter ¶18-986
Commentary – VAT Reporter ¶34-680
Reverse surrender, meaning
Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, Note (1A)
Sale after death
– see Sale and lease-back of land
Sale with right to reconveyance
Legislation/Regulatory – ITTOIA2005 s. 284, 286
HMRC Guidance – CG70777 ; PIM1224 ; PIM1228
Case Law – Wynn Realisations Ltd v Vogue Holdings Inc. [1999] BVC 245
Land by foundation schools
Commentary – VAT Reporter ¶52-080
Local authorities, meaning of building land
Transfer of businesses as a going concern
Case Law – The Golden Oak Partnership. [1992] BVC 704
Unknown consideration: tax point
Commentary – VAT Reporter ¶12-329 ; VAT Reporter ¶33-220
Commentary – Tax Reporter ¶650-400
Undertakings given to HMRC
Commentary – Tax Reporter ¶650-700
– see Schedule A
Scotland, personal right
Seasonal pitches for caravans
– see also Self-supplies
Lease and licence back of sports facilities by school
Case Law – Customs and Excise Commissioners v. Robert Gordon's College. [1994] BVC 216 ; Customs and Excise Commissioners v. Robert Gordon's College. [1996] BVC 27 ; Robert Gordon's College. [1993] BVC 927
Commentary – Tax Reporter ¶509-250
HMRC Guidance – CG71800
Single or multiple supply: premises
– see Stamp duty land tax; Stamp taxes
Legislation/Regulatory – VATA94 Sch. 1, para. 1(8)
Supplies of land, charge to VAT
Supply of building undergoing work with view to creating new building
Case Law – JJ Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën (Case C-326/11). [2012] BVC 491
Supply of goods treatment, major interest in land
Supply of land occupied by partly demolished building
Case Law – Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën (Case C-461/08). [2010] BVC 1,084
Supply of land which has not been built on
Case Law – Woningstichting Maasdriel v Staatssecretaris van Financiën (Case C-543/11). [2013] BVC 453
Date of supply of major interest in land
Commentary – VAT Reporter ¶33-220
Grant of tenancy or lease
Legislation/Regulatory – SI 1995/2518 reg. 85
Grant or assignment of fee simple where consideration cannot be fully determined
Legislation/Regulatory – SI 1995/2518 reg. 84(2)-(5)
Commentary – VAT Reporter ¶12-620
Sales: unknown consideration
Commentary – VAT Reporter ¶12-327
Legislation/Regulatory – Dir. 2006/112 art. 12(3)
Building, meaning
Legislation/Regulatory – Dir. 2006/112 art. 12(2)
Legislation/Regulatory – Dir. 2006/112 art. 12(1)-(3)
Case Law – (1986) 2 BVC 205,484
Trading stock, held as
Commentary – Tax Reporter ¶304-065 ; Tax Reporter ¶304-070
Case Law – Chilcott and others v. Commissioners of Inland Revenue ; Winterton v. Edwards (H.M. Inspector of Taxes) Byfield v. Edwards (H.M. Inspector of Taxes)
Transactions in, anti-avoidance
Commentary – Essential Tax Companion ¶22401 ; Essential Tax Companion ¶7401
Auction: option to tax and relevant date
Commentary – VAT Reporter ¶54-170
Housing association not carrying on district council's business
Commentary – VAT Reporter ¶54-163
New or opted buildings
Commentary – VAT Reporter ¶54-166
Sale and leaseback by buyer
Commentary – VAT Reporter ¶54-172
Transfer of land to nominee beneficial owner
Commentary – VAT Reporter ¶54-168
Case Law – Staatssecretaris van Financiën v. Shipping and Forwarding Enterprise Safe BV (Case 320/88). [1991] BVC 119
Transfer tax, co-proprietors' building scheme
Case Law – Kerrutt & Anor v. Finanzamt Mönchengladbach-Mitte (Case No. 73/85). (1986) 3 BVC 8
– see Transfers within three years before death
Commentary – Tax Reporter ¶350-750
Vacant possession v tenancies
Commentary – Tax Reporter ¶531-650–Tax Reporter ¶531-800
– see Appeals; Valuation
Commentary – Essential Tax Companion ¶68610
Commentary – Essential Tax Companion ¶67120
Commentary – Essential Tax Companion ¶68810
Commentary – Essential Tax Companion ¶67270
Commentary – Essential Tax Companion ¶67560
VAT status of transactions