Webinar Recording | Protecting VAT recovery on property investments

Once a property is operational, VAT recovery implications do not end. This session addresses how to protect or maximise VAT recovery over the long term and manage ongoing compliance risk.

Key topics include:

• Capital Goods Scheme risks, including identifying CGS assets, managing changes in use, and Practical CGS considerations following the proposed increase in the threshold to £600,000
• VAT recovery challenges on mixed-use properties and developments
• Partial exemption implications where exempt leasing limits input VAT recovery
• When special partial exemption methods may be beneficial and how to obtain HMRC approval
• Common HMRC compliance issues, including service charges, heads of terms errors and inspection findings
• VAT group complications, including intra‑group rents and Option to Tax interactions