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VAT & Developing a Property Business

John Davison Indirect Tax Partner Baker Tilly continues our series this week considering taxable residential fees listed building alterations and residential property charges
In the fourth article we left Albion with a couple of problems to consider. What was the VAT position of the Koppend site and what would be the appropriate method for its partial exemption calculation? Albion also had to deal with the listed building it had acquired — Ashton Villa.
The Koppend site is about to be developed to provide housing to asylum seekers. The accommodation is all self-contained accommodation for the asylum seekers but is to be temporary accommodation for the residents. It had been assumed by...

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