PE72000 - Guidance for specific trade sectors: Land and property: contents

Partial Exemption and land & property

This guidance outlines the main issues that need to be considered when dealing with partial exemption in the land and property sector. It has been developed in consultation with the British Property Federation to assist businesses, their advisers and HM Revenue and Customs VAT assurance officers.

1. PE72100

   An overview of different land & property businesses
2. PE72200

   Basic principles
3. PE72300

   Practical issues for special methods
4. PE72400

   Methods of apportionment
5. PE72500

   Part-exchange houses: use of inputs
6. PE72600

   Other activities
7. PE72700

   Capital Goods Scheme items
8. PE72800

   Speculative costs/change of intended use/abortive costs