VAT and Property
2nd Edition
Published on 9. December 1993
Book
320 pages
978-0-421-48190-9 (ISBN)
Description
Aimed at the practitioner, "VAT and Property" sets out to provide insight into the highly complex area of today's value added tax. The second edition, up to date to 31 May 1993, examines changes to VAT law since the last edition in 1989, and considers the effect of the tax on property matters. It contains a table that compares the VAT treatment of property before and after 1989 when new provisions were brought into effect by the Finance Act 1989 after the judgement of the European Court in the case of EC Commission v. UK.
More details
Edition
2nd Revised edition
Language
English
Place of publication
London
United Kingdom
Publishing group
Sweet & Maxwell Ltd
Target group
Professional and scholarly
Edition type
Revised edition
Illustrations
forms
Dimensions
Height: 280 mm
ISBN-13
978-0-421-48190-9 (9780421481909)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
David Goy | John Walters
VAT and Property
Book
12/1989
Sweet & Maxwell
€57.14
Article exhausted; check for reprint
Content
Transactions in residential property, including building contracts and development agreements; commercial construction contracts; transactions in commercial property; the election to waive VAT exemption; options; restrictive covenants; transfer of a business as a going concern; surrenders; input tax recovery and the capital goods scheme; reverse premiums; rent-free periods; service charges; planning agreements self-supply charges on developers; the special situation of charities; joint owners including partnerships; trustees; insolvencies.