TOGC ― land and property

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at land and property issues associated with TOGCs, specifically:

•
the rules that apply to ‘standard-rated’ land and buildings transferred as part of a TOGC
•
property businesses

For an overview of TOGCs more broadly, see the TOGC ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V2.226.

What are the rules when transferring standard-rated land as part of a TOGC?

Additional conditions apply to certain land and buildings transferred as part of a TOGC. If these conditions aren’t satisfied, then the land and buildings will not be included within the TOGC and instead VAT will need to be charged on the supply of land and buildings. It should be emphasised that this does not affect the rest of the transfer which may qualify for the TOGC treatment provided it meets the conditions described in the TOGC ― conditions guidance note.

To establish if a transfer of land and property must be treated as a TOGC,

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