Potential development land: Key tax updates and considerations

The government’s planning reforms are bringing many more sites into scope for potential development. However, with some requirements still evolving, the challenging current market for housebuilders, and uncertainties on how these changes will impact planning applications in practice, developers and landowners are seeking to share the risks and opportunities.

In this webinar, we will explore how HMRC’s thinking and case law have evolved in relation to the tax treatment of payments, typically made to reserve sites and facilitate development where there is an uncertain outcome.

What we will cover

• Call options and release payments: An overview of recent case law and HMRC policy discussions on the tax treatment of call options and payments to release them.
• Overage agreements: Why the tax treatment has historically varied, and HMRC’s 2025 update to its VAT guidance.
• Replacement buildings and land: Key tax considerations when development involves non-monetary considerations, including the construction of replacement buildings or the provision of land.
• Payments to enable development: A review of recent case law and current HMRC policy on rights to light, biodiversity net gain requirements, and Section 106 obligations.

Timings

11:00 - Event starts
12:00 - Event ends 

There will be an opportunity to ask questions during the webinar.

This is a virtual event. You will receive log in details upon registration.

Who should attend

This webinar will be of value to businesses and non-profit organisations with land available for development, commercial developers, housing associations and those organisations that facilitate development.

Cost

There is no cost to attend this event.

Register now

Speakers

Adam Cutler Director, VAT, Customs and International Trade [email protected]	Jack Power Senior Manager, VAT, Customs and International Trade [email protected]	Olivia Larson Manager, VAT, Customs and International Trade [email protected]