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VAT on property

  • 19-10-2019 7:21pm
    #1
    JansheerKahn
    Registered Users Posts: 44 ✭


    Possibly a stupid question but here goes;

    Does the VAT on property regime in respect of the two/five year rules and capital goods scheme equally apply to a trade of dealing in or developing land as it does to a person buying/selling such property for rental purposes. For example if a company trading in buying and selling properties buys an old property and didn't get charged VAT is the subsequent sale exempt?

    OR

    If a trade in dealing in or developing land is taking place are all supplies subject to VAT regardless of whether the property is new or old due the supplies being in the course or furtherance of business? Does the capital goods scheme apply when such a trade is taking place?


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