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NEIL WARREN considers VAT implications of changes in the use of commercial property that could affect retailers and property landlords in coming years
KEY POINTS
- A look at practical problems involving the option to tax.
- Conversion of commercial property to residential use.
- Use of commercial property by charities with exempt supplies.
- Structuring a property sale to enable it to be treated as a transfer of a going concern.
- Do not overlook the anti-avoidance provisions.
I don’t know about you but I am a big fan of Mary Portas. Affectionately known as Mary Queen of Shops she recently completed a major review of Britain’s high streets and the challenges faced by retailers.
She uses direct and simple words always cuts to the chase and avoids any unnecessary detail or jargon … just like a Chancellor of the Exchequer (from any party) delivering his annual Budget.
The conclusion of Mary’s review is...
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