Old course notes - CEM, VAT on Land & Buildings

CPD Study Pack from the College of Estate Management that: - provides an appreciation of the general operation of VAT - highlights the importance of the ability to recover VAT paid out on business activities - recognises those property transactions where VAT must be charged - recognise equally those property transactions where VAT may be charged, and where VAT cannot be charged - looks at how to apply the effects of the VAT rules when considering the marketing or the valuing of property