Property                              Project type                                  Project value

Pembridge Square W2       Refurbishment                               £500,000

Marlborough SN8                New build                                      £10 million 

Wilton Crescent SW1          Refurbishment                               £7 million 

Garden Museum SE1           Redevelopment                             £5 million

Hyde Park Street W2          Refurbishment                              £500,000

Chepstow Road W2            Conversion                                    £1 million

Salem Road W2                  Conversion                                   £2 million

Castle Cary BA7                 New build (facade retention)       £1 million

Jeddo Road W12               Conversion                                      £2.5 million

Hans Place SW1X              New build (facade retention)          £35 million

Great Tew OX7                 Barn Conversion                              £2 million

Grosvenor Square            New build (facade retention)           £40 million

Hans Place SW1X             Conversion                                       £3 million

Bath BA1                          Conversion                                        £400,000

London E10                     Live work                                          £250,000

Client: Private client

Location: London W1

Cost: £10m

VAT savings: est. £1.6m

Issues: Zero rate for alterations to listed buildings; 5% VAT rate for renovation of derelict property; 20% VAT rate for fitted furniture, AV systems etc;  advice on project procurement; cost apportionments between 20%, 5% and 0% rated items for multiple trade contractors; 

Client: Private client

Architect: Hogarth Architects

Location: W10 London

Cost: £500,000

VAT savings: est. £85,000

Issues: Construction of new dwelling; advice on project procurement; cost apportionments for multiple trade contractors; DIY self builders reclaim.

Client: Parochial Church Council

Architect: Molyneux Kerr

Location: Central London

Cost: £6,000,000

VAT savings: est. £1,000,000

Issues: Zero rated alterations to a listed building; preparation and submission of Listed Places of Worship Grant Scheme reclaims; apportionment of contractor's pricing schedules between 0% and 20% VAT rates; negotiations with HMRC to establish extent of zero rating

Client: Private client

Location: Eaton Mews North, London

Cost: £1.2m

VAT savings: est. £200,000

Issues: Construction of new dwelling with retained facade ; advice on project procurement; cost apportionments for main contractors and specialist installers; successful representation of client in First Tier Tribunal (Tax) - see The Trustees of The Eaton Mews Trust (TC01943)

Client: Private client

Location: Fowey, Cornwall

Cost: £1m

VAT savings: est. £175,000

Issues: Conversion of listed hotel into a private dwelling; advice on project procurement; VAT Liability Statements and apportionment of costs between 0%, 5% and 20% VAT rates for multiple trade contractors and specialist installers

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