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VAT and the Property Cycle

 
John Voyez Head of VAT and Chair of the Property Group at Smith & Williamson explores the link between the property cycle Customs' views on avoidance and developments in VAT legislation and case law
 
VAT law in relation to property is amongst the most complex tax legislation on the statute books. It has developed in twists and turns frequently in response to the highs and lows of the property cycle and changing Customs' attitudes over the last 15 years.
The option to tax and premiums
 
A good starting point is 1989 and the introduction of the option to tax. Many readers will no doubt be able to quote legislation and case law prior to...

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