An A-Z of Land and property VAT

This event was recorded on 11 Feb 2026

Overview

This is one of the most difficult areas of VAT there is and riven with complex legislation and case law. While we must be fully aware of these factors to apply VAT correctly, here they are kept (for vital reference and information) in the background.

This course is for those that do not want the theory, or the ‘legalese,’ but a straight forward explanation of various aspects of this area, i.e. what the VAT rate/treatment should be in different scenarios, what can and cannot be done, and where the slip ups and opportunities lay. Comprehensive notes, flowcharts, and checklists will be provided where appropriate.

What you will learn:

This live and interactive session will cover the following:

Building and construction

• The zero rates for residential, charity, and some other buildings
• Watch out for the 5% rule and the 10-year payback period
• Commercial property- what do we mean? Can we claim the VAT on the costs?

Supplies of land and property (sales, leases, licences, and other disposals)

• Exempt Supplies and the VAT impact
• Option to Tax- all the ramifications and slip ups to avoid
• Standard Rated of commercial buildings with no option to tax
• Zero Rated Supplies
• Relevant Residential Purpose
• Relevant Housing Associations
• Relevant Charitable Purpose

Other matters

• Capital Goods Scheme
• Transfers of Going Concerns- key points and VAT recovery
• Landlord & Tenant incentive payments and rent-free periods
• Compensation and termination payments - the latest guidance
• Gifts and Barter
• Contributions to costs

Gwen Ryder

AIIT, CTA, VAT and Customs Consultant

Gwen has been a VAT and customs duty specialist and lecturer for her entire career. She worked in HM Customs (now HM Revenue and Customs) for 9 years before joining the VAT and Customs team at Ernst & Young for over 6 years. She subsequently became the VAT and Customs Partner in a top 20 firm, and then formed her own consultancy practice. From 2006 to 2019, much of Gwen’s time was taken up as acting head of VAT, and then head of VAT compliance in a top 10 firm of accountants.

Gwen is an Associate of, and former examiner for, the Institute of Indirect Tax, and is a member of the VAT Practitioners Group.

Gwen presents a wide range of courses on most matters of VAT and customs duty as it applies in the UK and internationally.

A Freeman of the City of London, and a Liveryman of The Worshipful Company Of Tax Advisers.

3 CPD units

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

1 hour of learning = 1 unit of CPD.

The webinar handout material will be available on the webinar platform when you log in to view the session.

If you wish to view or download handout materials, before starting the webinar, they will also be available through your document library on https://events.accaglobal.com

This event is organised by ACCA UK Continuous Learning Team.

If you have any queries regarding this event please contact us on:

Fee: 70 GBP + VAT (84 GBP) per delegate

Please note: If you are unable to join the live webinars, they will be available on-demand 24 hours after the live webinar ends and you will have access to the sessions for 12 months.