UK VAT - Land and property
This guide provides you with an overview of the UK VAT rules that apply to transactions involving any interest in UK land, buildings or civil engineering works.
As these VAT rules can be complex, and the value of such transactions are often considerable, we also identify those situations where specialist advice should be sought.
The land law in Scotland differs in many ways from that in England and Wales. HMRC's Notice 742/3 Scottish land law terms may help you to understand these differences.
This guide is one of a series of guides covering UK VAT. Other guides in our series include: