VAT planning for property transactions

著者

• Soares, Patrick C.

書誌事項

VAT planning for property transactions

Patrick C. Soares

Sweet & Maxwell, c1998

7th ed

注記

Previous ed.: London : FT Law & Tax, 1996

Includes index

内容説明・目次

内容説明

This text offers analysis of the application of VAT to commercial property transactions, detailed guidance on the VAT legislation and comprehensive tax-planning advice on how to structure property transactions. This edition has been brought up to date with the introduction of the Finance Act 1997. Areas new to this edition include: effects of the Finance Act 1997 provisions which disapply the election to waive VAT exemption on commercial sales and leases; VAT Land Groups - VAT group anti-avoidance provisions; the new capital goods provisions introduced by the 1997 Regulations; the new customs approach to sales of going concern; and conversions to residential (Finance Act 1997) changes.

目次

Introduction. Transactions taxable at the standard rate. Domestic buildings. Commercial buildings. Mortgages, dealings with leases and transfers of business. Timing of supplies. Gifts,sales at undervalue and death.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA37350422
• ISBN:
  • 075200588X
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: xxxiii, 439 p.
• 大きさ: 25 cm
• 分類:
  • DC21 : 343.41055
• 件名:
  • LCSH : Value-added tax -- Law and legislation -- Great Britain
  • LCSH : Property tax -- Law and legislation -- Great Britain