Client: Property developer

Architect: ORMS

Location: Bath

Cost of works: £10m

VAT savings: est £1.5m

Issues: Alterations and conversion to listed Crescent; budgetary VAT estimate for development appraisal; advice on project procurement, VAT registration and VAT recovery; formulation of partial exemption method for submission to HMRC; VAT advice to purchasers of 'shell' houses; preparation of VAT Liability Statements and VAT analysis for contractors and specialist suppliers to maximise VAT savings