Part A: Introduction and Property Law Background; Chapter 1: Introduction; Chapter 2: Irish Property Law; Chapter 3: Property Sales and Transfers; Chapter 4: Development Under Planning Law;
Part B: VAT Legislation and Principles; Chapter 5: Sources of VAT Law; Chapter 6: General Principles of VAT; Chapter 7: VAT on Property Transactions under the Recast Directive;
Part C: Important Concepts; Chapter 8: Taxable, Accountable, and Non-taxable Person; Chapter 9: 'Developed', 'Completed' and 'Occupied' in Relation to a Property; Chapter 10: Connected Person;
Part D: Understanding VAT and Property Transactions; Chapter 11: Key to VAT on Property;
Part E: Sales of Property as a Supply of Goods; Chapter 12: Property Sales which are Mandatorily Taxable as Supplies of Immovable Goods (13.5 per cent); Chapter 13: Property Sales which are Exempt with a Joint Option to Tax; Chapter 14: Sales of Transitional Properties; Chapter 15: Out of Scope Sales of Property;
Part F: Lettings, Assignments, Surrenders, Grants etc and Supplies of Services; Chapter 16: Letting of Property as a Supply of a Service; Chapter 17: Transitional Property which is Let under an Occupational Lease; Chapter 18: Miscellaneous Assignments, Surrenders, Grants etc; Chapter 19: Self-Supplies and the Private Use of a Business Property;
Part G: Capital Goods; Chapter 20: The Capital Goods Scheme;
Part H: Sales and Related Matters; Chapter 21: Liquidators, Receivers and Mortgagees.