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UK VAT on Land, Property and Construction

Full-day course  |  6 CPD hours

£ 329 +VAT per person

£329 +VAT
per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

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Home > Classroom training > UK VAT on Land, Property and Construction

UK VAT on Land, Property and Construction

Full-day course

Course prices:

Classroom: £329 +VAT per person

Course overview

The course will help you achieve a complete understanding of the rules and regulations of VAT and land, property and construction transactions. It clearly illustrates the procedures and controls that should be implemented to comply with the requirements. It demonstrates when particular transactions should be treated as exempt and when they should be zero rated, reduced rated or standard rated. It will also highlight for you the many pitfalls that can be avoided if proper consideration is given to the VAT implications before you commit your organisation to a contract that involves property transactions.

The course now includes a session which covers the new reverse charge for construction services which is due to come into force on 1st October 2020. It will explain who it applies to, when it should be applied and how it will impact your business

Extra benefits

  • A course pack containing the information presented on the day
  • A certificate of attendance
  • Complimentary refreshments and lunch provided

What will you learn?

  • What is a supply of land for VAT purposes?
  • When can sales of buildings be zero-rated?
  • When must supplies of land be standard-rated?
  • What happens if the sale of a building was zero-rated and its use later changes?
  • Should landlords account for VAT on supplies to tenants?
  • What is an option to tax and how do we submit one?
  • How do the partial exemption rules affect property businesses?
  • How is property treated if it forms part of a transfer of a going concern?
  • What are the rules for property developers and those working in the construction industry?
  • Which supplies in the construction industry should be standard rated, reduced rated and zero-rated?

Course presenters

  • Les Howard

    Les is a VAT consultant and trainer who works with numerous businesses and charities to provide VAT solutions and support. His vast experience enables him to help people with many aspects of VAT.

    He regularly helps people by providing advice and dealing with HMRC on their behalf, including representation at Tribunals.  He has also written about VAT in technical periodicals and in general business magazines.

  • Eric Miller

    Eric is an independent Chartered Tax Adviser (CTA/AIIT qualified) specialising in indirect tax and with over 25 years’ experience of VAT, Customs, Excise and other indirect tax. He worked in several senior roles at HMRC before joining Ernst & Young as an Indirect Tax Manager. He later became the Director of VAT and Indirect Taxes at Campbell Dallas.

    Eric now works as an independent consultant helping businesses of all sizes deal with VAT and other indirect tax matters. Drawing on his considerable experience working in practice and at HMRC, he is able to deal with the most complicated issues and provide sound advice.

  • Sarah Shears

    Sarah is a qualified Chartered Tax Adviser (ATT, CTA) with over 15 years' experience. She spent over a decade at Ernst & Young LLP where she trained and qualified. She built up a broad range of experience advising businesses on UK and global VAT issues, latterly leading the real estate VAT team. Whilst at Ernst & Young, she also spent periods of time on an industry secondment and working at Ernst & Young Romania to assist with building its VAT practice on Romania’s accession to the EU. 

    Sarah now has her own VAT practice advising a wide range of businesses including owner managed businesses, professional services firms, leading UK property developers and US listed entities. She also provides interim and project VAT resource. 

Course dates