Land and property is arguably the most complex area of VAT, and getting it wrong can be very expensive. These three half-day courses explore land and property transactions in detail and identify 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.

Land and Property 1 – Construction Services

  • Types of Property
  • Construction works
  • Domestic Reverse Charge (DRC)

Land and Property 2: Sales of Land and Buildings

  • Land transactions
  • Special rules for public authorities (s33 bodies)
  • Option to Tax
  • Transfer of a going concern

Land and Property 3: Supplies of Land & Buildings

  • Joint/Beneficial Ownership
  • Supplies between Landlords and Tenants
  • Lettings and Licences to Occupy
  • Service Charges
  • Barters
  • Peppercorn Leases
  • Lease transactions

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 courses Land and Property 1, 2 & 3 is £210 plus VAT per course for PSTAX Club subscribers and £250 plus VAT per course for other delegates. There is a 10% discount for more than one booking.

Book all three courses for £567 plus VAT for subscribers and £675 plus VAT for non-subscribers.

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.