Table of Contents:
1. Introduction
Part A – Property Law
2. The Common Law System of Property Law
3. Property Sales and Transfers
4. Development under Planning Law
Part B – Sources of VAT Law Relevant to Property Transactions
5. The Sources of EU and Irish VAT Law
6. VAT in Operation
7. Taxable Accountable and Exempt Persons
Part C – Essential Features of VAT and Property Law
8. VAT and Property Transactions under the Recast Directive
9. How Property Law and Other Legal Concepts have been Transformed for VAT Purposes
10. Completed and Occupied
11. Who Registers for VAT in relation to a Property Transaction
12. Connected Parties
Part D – The Sale of Property as Good
13. Sale of Property which is Mandatorily Taxable
14. Property Sales when Exempt with Join Option to Tax
15. Transactions in Transitional Property
16. Out of Scope Sales
Part E – The Supply of Property as Service
17. Letting of Property
18. Assignment and Surrenders of post-30 June 2008 Leases
19. Other Disposals – Options, Easements, Licences and Other Rights
20. Self-Supplies
Part F – The Capital Goods System
21. Capital Goods
Part G – Miscellaneous Items
22. Holiday Homes
Part H – Conclusion
Index
Appendix I
Revenue Guidance Notes
Revenue Q&A in relation to VAT on Property
Appendix II
Precedents
Conditions of Sale for VAT Purposes
VAT Requisitions on Title
Covenants and Conditions for VAT in Leases