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.
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.
Rezensionen / Stimmen
Practical advice on how to minimise the VAT paid, avoid VAT traps and ensure that VAT saving does not conflict with other taxes.Provides detailed coverage of this specialist area.Enabling effective planning, the report provides expert, practical advice ... a complete authoritative source of reference on VAT.If you advise in this field, you will find in this work an authoritative and complete work of reference by an acknowledged expert in this field...This is a work we can happily recommend to advisers, and interested businessmen...An authorative and complete work of reference by an acknowledged expert in this field...This is a book which every property law library must have. Taxation Practitioner, on a previous edition
Practical advice on how to minimise the VAT paid, avoid VAT traps and ensure that VAT saving does not conflict with other taxes.Provides detailed coverage of this specialist area.Enabling effective planning, the report provides expert, practical advice ... a complete authoritative source of reference on VAT.If you advise in this field, you will find in this work an authoritative and complete work of reference by an acknowledged expert in this field...This is a work we can happily recommend to advisers, and interested businessmen...An authorative and complete work of reference by an acknowledged expert in this field...This is a book which every property law library must have. Taxation Practitioner, on a previous edition
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ISBN-13
978-0-7520-0588-1 (9780752005881)
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Schweitzer Klassifikation
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.
