This text offers analysis of the application of VAT to commercial property transactions, detailed guidance to the VAT legislation and comprehensive tax planning advice on how to structure property transactions. This edition has been revised to take account of: reverse premiums and VAT; what is a new building for VAT purposes; abolition of the deemed charge (the self-supply rule); conversion of non-residential buildings into dwellings; stamp duty on VAT; option to waive VAT exemption; separate VAT treatment of this within shopping parades or estates; consolidation of VAT legislation.
This text offers analysis of the application of VAT to commercial property transactions, detailed guidance to the VAT legislation and comprehensive tax planning advice on how to structure property transactions. This edition has been revised to take account of: reverse premiums and VAT; what is a new building for VAT purposes; abolition of the deemed charge (the self-supply rule); conversion of non-residential buildings into dwellings; stamp duty on VAT; option to waive VAT exemption; separate VAT treatment of this within shopping parades or estates; consolidation of VAT legislation.
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ISBN-13
978-0-7520-0045-9 (9780752000459)
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Schweitzer Klassifikation
Basic features of VAT; VAT and property transactions; zero rated property transactions; transactions vatable at the standard rate; land transactions outside the scope of VAT; exempt land transactions; the deemed VAT charges; common development structures and value; VAT and leases; mortgages, finance, guarantees and insurance; special situations; tax planning.
