Disabled child - Disabled child - how much of a building project to benefit a disabled child could be zero-rated? The solicitor had been engaged to manage a clinical negligence settlement which involved significant property alteration to make the house suitable for the… more
Charity owning significant property - Charity owning significant property portfolio but never registered for VAT - was this the best idea? Advice in relation to costs being incurred on planned property development leading to 4-year back-dated registration securing VAT claims >£100k led also to the… more
Cathedral - Cathedral was planning significant works but needed to quantify VAT cost for HLF bid. Zero rating for charity buildings, disabled relief, business use areas and the special scheme for cathedrals had to be taken into account when quantifying how much… more
Limited Partnership - Limited Partnership unsure of VAT on property and concerned by VAT on unusual transactions. Acting for the solicitors handling surrenders of leases to create a residential development we were able to structure the transactions so that they were incurred by… more
Property company - Property company was trying to register for VAT but HMRC had refused. We found that the company was entitled to register under the intending trader provisions and successfully argued the case with HMRC who allowed a retrospective registration which therefore… more
Property development company - Property development company acquiring development land in a barter arrangement. The land was owned by a working men's club who agreed to sell provided the developer constructed a new clubhouse for them on another site. As a barter transaction the… more
Retirement village development - Retirement village development - could VAT be claimed on construction of a members club central hub? Case law and HMRC policy in this area made advising on how to structure the common areas in order to maximise VAT claims by… more
Mixed use property conversion - A large bungalow was being extended and split to create a large HMO but VAT costs were an obstacle. The project involved a series of mixed use existing properties in Herts & Berks were being variously extended and improved to… more
Complex SPV mixed use new build - We removed significant VAT costs on a complex SPV mixed use new build project in Birmingham. The way the deal was structured was complicated by involving a sale and development management contract where, as often happens with property, the VAT… more
Office block conversion - The developer had to pay VAT on buying the office property which made the project costs unworkable but we were able to make the VAT costs disappear. A large office block conversion project in Nottingham was being bought to create… more