VAT planning for property transactions
著者
書誌事項
VAT planning for property transactions
Sweet & Maxwell, c1998
7th ed
大学図書館所蔵 件 / 全1件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
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