VAT and property management

Abstract

One might be forgiven, I suppose, for querying the point of an article like this. After all, rent and property sales are VAT free. And as far as VAT on property outgoings is concerned well, that is just one of those unavoidable facts of life — an expense to be passed on to the tenant as part of the rent or service charge. That would be far too simplistic, however. Not all receipts arising from land escape VAT. Nor is it always possible to avoid bearing a VAT cost oneself — and that affects profits.

Citation

Landon, P.L. (1983), "VAT and property management", Property Management, Vol. 1 No. 3, pp. 236-241. https://doi.org/10.1108/eb006556