Property- development
Charities involved in property development need to be aware of the significant number of tax policies with which they need to comply, as well as the VAT zero rates from which they might benefit.
In particular, the supply of certain buildings and the provision of certain construction services are zero rated.
Related topics
- Buildings and construction – VAT zero rating
- Business rates
- Capital Gains Tax
- Capital Goods Scheme
- Charitable annexes
- Community Infrastructure Levy (CIL)
- Construction of new buildings – VAT zero rating
- Energy saving materials – VAT reduced rate
- Grant-funded installations – VAT reduced rate
- Insurance Premium Tax
- Land and buildings and the option to tax
- Overseas taxes
- Relevant Charitable Purpose / Relevant Residential Purpose – change of use
- Residential conversions, renovations and alterations – VAT reduced rate
- Stamp Duty
- Stamp duty land tax
- VAT reduced rates