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VAT in commercial property covers value-added tax on transactions and ongoing charges related to business premises, including rents, purchases, and property-related services. A solicitor specialising in this area drafts and negotiates VAT clauses in leases and sale contracts, advises on whether a building sale is taxable, and guides elections to tax (option to tax). They carry out due diligence, verify HMRC positions, and handle VAT disputes, invoicing rules, and potential exemptions or partial exemptions to protect the client’s position.