Client company opted to tax some farm land over 10 years ago and charged VAT on rent from a Farm Business Tennancy. The FBT has now ceased and the company is selling a small amount of land as residential garden / access to a residential property not owned by the company. My thoughts are that as the sale of land is residential no VAT will need to be charged as the transaction is residential. Am I correct as it all seems too simple? Any help would be much appreciated.