Hello and welcome to the site. Thank you for your question.If you have opted to tax, then the commercial property would be at taxable supply and you should charge VAT on the asking price. The residential flats would be exempt.The same would apply to rental income from the shops and/or flats.More information on this can be found here -- look at paragraph 3.10 - Building to be used for both commercial and residential purposeshttp://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000158&propertyType=document#P256_28146
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