The UAE Federal Tax Authority (FTA) has issued a public clarification on the effects of a change in the permitted use of a building for VAT purposes. The public clarification provides in summary that the sale of a building constitutes the supply of a single indivisible good at the date of supply. If the purchaser subsequently changes the permitted use of the building, it does not impact the VAT treatment of the preceding sale. For example, where a building was sold as a serviced/hotel apartment and the purchaser subsequently change the permitted use of the building to residential use only,...