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Claritax News

VAT – land and property supplies

09 Dec 2022

HMRC have issued new guidance on how to “Notify HMRC of the specific nature of the land and property supplies you’re making using form VAT5L”.

The guidance tells taxpayers what documents they will need and how to complete the form.

Related content from HMRC includes guidance on:

  • Buildings and construction (VAT Notice 708)
  • Land and property (VAT Notice 742)
  • Opting to tax land and buildings (VAT Notice 742A)

https://www.gov.uk/guidance/tell-hmrc-about-land-and-property-supplies-youre-making

Related content from Claritax Books

Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.

Value-Added-Tax

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Recent Posts

  • Help with VAT on cryptoassets – HMRC publish GfC21
  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
  • HMRC statement of account was not an appealable decision – no appeal permitted against interest on late paid tax – appeal struck out – Ghani
  • Appeal struck out following withdrawal of PLNs – no appealable decision – O’Neill
  • VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd

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