Module 6: 08.10 – 09.45am (2* General CPD Hour)

Saturday 10th September 2022 = Seminar 6 in the Postal Booking Form

VAT On Property

‘An A-Z Overview Of The PRE-CONTRACT VAT ENQUIRIES (February 2014 Edition)’

The objective of the participative and interactive discussion is to walk through real life examples of typical vat-on-property issues arising for the solicitor in daily practice, and completing the PRE-CONTRACT VAT ENQUIRIES (February 2014 Edition) and Replies To Requisitions On Title.

  • VAT on Property Disposals:
    • Review of the Old/Transitional/New Rules applicable to VAT on Property
    • Transfer of Business Relief
    • Issues arising re insolvency transactions
    • Surrender of leases – landlord/tenant issues
  • Documentary Requirements:
    • Completion of Pre-Contract VAT Enquiries
    • Capital Goods Scheme Records
  • Lettings:
    • The VAT implications
  • Vat recoverability


Neil Mulcahy is a Chartered Accountant and a Chartered Tax Consultant with over 20 years in practice. In particular, he has daily ‘hands on’ experience dealing with VAT on property transactions for private clients.  He has extensive experience in dealing with Revenue audits, advising clients under all tax heads and implementing efficient tax plans.

Neil holds engagements with a number of legal firms who refer their vat on property queries to him to examine specific property transactions and complete Requisitions on Title for VAT.  He is well accustomed to the typical queries solicitors come across in dealing with Vat on Property and has incorporated a number of these queries in this presentation.


Mark Lonergan BCL, LLM, BL, FCA, AITI is a qualified Barrister, Chartered Accountant and Chartered Tax Adviser, Mark has been providing specialist Tax advisory for more than twenty years, with a particular focus on tax issues for SMEs and Private Clients.

Mark trained with a big four firm and worked in senior roles with various medium sized accountancy practices. In addition to assisting SMEs and private individuals, Mark’s expertise in tax matters allows him to provide specialist consultancy services to other accounting/legal professionals.

He has particular expertise in VAT on property, taxation considerations arising from property development, and company cash extraction issues, as well as succession planning for High Net Worth Individuals. As taxation is a multifaceted discipline, Mark takes a holistic approach to supporting clients, considering their tax issues from all angles, including legal, accountancy and commercial. A tax problem can often be solved by a company law provision, the application of an accounting standard, or indeed the application of EU Law.

Mark also has significant experience in dealing with Revenue in contentious situations including Audits, Investigation and Tax Appeals. He has been involved in hundreds of Revenue Audits and numerous appeals at High Court level. He has lectured on accountancy, taxation and law in various third-level colleges and to professional bodies. He regularly publishes articles in Tax/Accountancy Journals, as well as in publications like the Sunday Business Post and the Village.


* this is a participative and interactive workshop seminar and merits the delegate a total of 2 General CPD Hours (inclusive of a bonus 0.4 CPD Hours calculated as 25% of the actual seminar time excl. breaks, i.e. 1.6 hours x 25% = 0.4)