Taxation: Land and Buildings
This part of the topic index contains resources on the taxation of land and buildings. Please select the resource that you require by clicking on the relevant tab below.
4
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 2 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. | Practice notes | Maintained |
| 3 | Registration of company charges: comparison between ... A note outlining the changes to the law on the registration of company charges and mortgages made by the Companies Act 2006. The changes came into force on 1 October 2009. For more detailed information on the law on the registration of charges under the Companies Act 2006, see Practice note, Registration of charges created by companies and limited liability partnerships on or after 1 October 2009. | Practice notes | 01-Oct-2009 |
| 4 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |