Land and property VAT for professional practices


Real estate practitioners will frequently come across the complex VAT issues that can arise when their clients are buying and selling land. Often, apparently innocuous, last-minute changes to terms can have a devastating effect on the VAT position of the buyer, seller, or both.

Our short seminar may therefore be of interest to you or your team. It is designed to give delegates the confidence to have initial conversations about VAT, and to understand when to advise their clients to take more detailed advice.


  • Recent developments in case law and HMRC policy
  • The tensions between English property law and the definitions that apply for VAT
  • Which property transactions are exempt from VAT?
  • The option to tax, including how and when to exercise it
  • When an option can be disapplied, including situations where there is no tax avoidance intended
  • Can the sale qualify as a transfer of a going concern (TOGC)? What procedures need to be put in place to achieve this, why this matters, and how the recent Robinson Family, IMSL and Royal College of Paediatrics cases have changed interpretation.
  • How does VAT apply to lease premiums, reverse premiums, surrenders, reverse surrenders, sub-leases and assignments?
  • Ground rents, service charges, and other payments from tenants.
  • Are services ‘land related’? Recent updates to guidance and why this matters, including for your own fees.

Who should attend?

This course is aimed at lawyers and their teams involved in real estate transactions, surveyors, estate agents and others involved in advising on the buying and selling of land.


This training course costs £100 plus VAT per delegate.

Cheques should be made payable to Crowe Clark Whitehill LLP and sent to Iona Flanagan to the above address.

BACS details : Account number: 50991880 | Sort code: 20-00-00

Please quote LOV116 on your payment. A receipt confirming your place will be sent when your payment is received.

For further information on this event, please contact Debbie Joseph.


Gemma McCaldon-Gower
Senior VAT Manager
Crowe Clark Whitehill
Keri Pay
VAT Partner
Crowe Clark Whitehill

28 Jun, 2017
8:00 am - 10:00 am
Crowe Clark Whitehill LLP
3rd floor
The Lexicon
Mount Street
Manchester M2 5NT


  • 08:00 Registration and breakfast
  • 08:30 Seminar
  • 10:00 Networking and close
Follow my company on LinkedInFollow me on TwitterWatch my channel on YouTube