VAT and property
Author(s)
Bibliographic Information
VAT and property
Sweet & Maxwell, 1993
2nd ed
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Note
Previous ed.: 1989
Includes index
Description and Table of Contents
Description
Aimed at the practitioner, "VAT and Property" sets out to provide insight into the highly complex area of today's value added tax. The second edition, up to date to 31 May 1993, examines changes to VAT law since the last edition in 1989, and considers the effect of the tax on property matters. It contains a table that compares the VAT treatment of property before and after 1989 when new provisions were brought into effect by the Finance Act 1989 after the judgement of the European Court in the case of EC Commission v. UK.
Table of Contents
- Transactions in residential property, including building contracts and development agreements
- commercial construction contracts
- transactions in commercial property
- the election to waive VAT exemption
- options
- restrictive covenants
- transfer of a business as a going concern
- surrenders
- input tax recovery and the capital goods scheme
- reverse premiums
- rent-free periods
- service charges
- planning agreements self-supply charges on developers
- the special situation of charities
- joint owners including partnerships
- trustees
- insolvencies.
by "Nielsen BookData"
