Land and property is arguably the most complex area of VAT, and getting it wrong can be very expensive. This course explores land and property transactions in detail, and identifies the VAT implications and common pitfalls.

The course aims to give the participant the ability to differentiate between different property transactions and identify situations where VAT may be an issue. Each topic is clearly explained, with the use of case studies and exercises to reinforce key points.

Part 1

The first of the three modules is titled ‘’Construction Services”. This module looks at where VAT will be charged on your property costs. From construction, through to repairs and maintenance. It explores how the VAT liability of these works is influenced by the type of property, the type of work and by the type of customer and their intended use. It also covers how the Domestic Reverse Charge will apply when paying sub-contractors for works.

Subjects covered in Parts 2 and 3 include:

  • Supplies of land and buildings (Sales, Leases, Licences)
  • Special rules for public authorities
  • Option to Tax
  • Transfer of Going Concerns
  • Supplies between Landlords and Tenant
  • Peppercorn Leases
  • Barters
  • Joint Ownership
  • Sports Lettings
  • Events

The course would benefit:

  • those with day-to-day responsibility for VAT management
  • capital accountants
  • capital project managers
  • property lawyers
  • surveyors
  • those with senior management responsibility for the VAT function

The cost of the training is £210 plus VAT per Module for PSTAX Club subscribers and £250 plus VAT per Module for other delegates. There is a 10% discount for your second delegate and a 30% discount for your third.

If you book and subsequently find that you cannot attend, please email

Please confirm your bookings as soon as possible. If you wish to train more than six staff you may like to consider an in-house training course.