VAT on land and property

Avoid costly VAT mistakes and HMRC penalties with a practical guide to the strict zero rating rules for construction, conversions and property supply.

Overview

The VAT zero rate is available for the construction, and for the supply of certain buildings i.e. Residential, Relevant Residential and Relevant Charitable Buildings. However, the conditions for both are very strict, and 100% penalties for incorrect declarations to HMRC abound.

As there is ‘many a slip’ as they say, this Learn Live interactive course focuses all the conditions required for zero rating, and explains where those ‘slips’ are, and how to avoid them.

This course is for any business in the sector, their also their advisers and accountants that need a thorough understanding of the intricacies. A good grasp of general VAT is assumed.

Key features
Speaker
Additional information

Construction

· The very strict conditions for zero rating of Residential, Relevant Residential and Relevant Charitable buildings

· A thorough examination of those conditions

· Do swimming pools and gyms in a block of flats matter?

· How to apportion VAT on mixed developments

· What that ‘5%’ use rule means and the 10-year impact

o How to calculate the VAT effect

Conversions from non- residential to residential

· All the rules, and every thing that can go wrong.

Supply

· The strict conditions for zero rating the supply

· ‘Major interest’

· Carrying on ‘person construction’ status through the project

· Case law, including for early disposals.

· Getting to the ‘Golden Brick’ stage, and what happens if you do not.

· Change of use and change of intention.

· ‘Pay back’ and ‘claw back’

The VAT Option To Tax

· Some myths concerning Residential and Relevant Charitable buildings dispelled.

Gwen Ryder

Gwen has been a VAT and customs duty specialist and lecturer for her entire career. She worked in HM Customs (now HM Revenue and Customs) for 9 years before joining the VAT and Customs team at Ernst & Young for over 6 years. She subsequently became the VAT and Customs Partner in a top 20 firm, and then formed her own consultancy practice. From 2006 to 2019, much of Gwen’s time was taken up as acting head of VAT, and then head of VAT compliance in a top 10 firm of accountants.

Gwen is an Associate of, and former examiner for, the Institute of Indirect Tax, and is a member of the VAT Practitioners Group.

Gwen presents a wide range of courses on most matters of VAT and customs duty as it applies in the UK and internationally.

A Freeman of the City of London, and a Liveryman of The Worshipful Company Of Tax Advisers.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.

Price

Price (excluding VAT) 70 GBP

Location

United Kingdom

Date & time

30 November 2026, 09:30 - 12:30

Enquiries

Email enquiries UKCL@accaglobal.com

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VAT on land and property

Overview

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