This new edition has been completely updated to include the first supply rule, the partial exemption rules, and the VAT (Buildings and Land) Order 1992. "VAT Planning for Property Transactions" brings tax practitioners fully up-to-date with the VAT problems which arise on land transactions, showing them how these problems can be avoided and VAT mitigated. Adopting a transactional, problem-solving approach, it offers imaginative solutions so that you can plan in the most tax efficient manner. Planning points are stressed throughout with reference to typical transactions and complex problem areas such as the deemed property charge, sale of land as a going concern and reverse premiums are addressed in full. The text is supported by examples and flow diagrams throughout and appendices include common questions and answers and a tabular guide to the rating of numerous transactions. A number of key precedents are also included.
This new edition has been completely updated to include the first supply rule, the partial exemption rules, and the VAT (Buildings and Land) Order 1992. "VAT Planning for Property Transactions" brings tax practitioners fully up-to-date with the VAT problems which arise on land transactions, showing them how these problems can be avoided and VAT mitigated. Adopting a transactional, problem-solving approach, it offers imaginative solutions so that you can plan in the most tax efficient manner. Planning points are stressed throughout with reference to typical transactions and complex problem areas such as the deemed property charge, sale of land as a going concern and reverse premiums are addressed in full. The text is supported by examples and flow diagrams throughout and appendices include common questions and answers and a tabular guide to the rating of numerous transactions. A number of key precedents are also included.
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Höhe: 234 mm
Breite: 156 mm
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ISBN-13
978-0-85121-951-6 (9780851219516)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
The way VAT works; VAT and land transactions; domestic accommodation; commercial property; the commercial lease; commercial land sale contracts; the deemed land charge; the deemed supply of construction services; easements covenants and lease transactions; land mortgages and finance; land partnerships and joint ventures; adoption of roads; when market value is substituted; papping transactions; the capital goods provisions; Value Added Tax Groups; sales as a going concern; the sub-contractor provisions and VAT; Stamp Duty and VAT. Appendices: common questions with answers; VAT clauses; VAT transactions chart; case study on the common type of development.
