1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

2.4The Five Categories of Exemption Most sales that practitioners encounter will be sales of buildings. Therefore we have set out the rules that relate to sales of buildings first and we will foll...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.