VAT problems
Language: English Series: Accountancy Age ; 29/11/90 p9,11Publication details: 1990Subject(s): Summary: Customs and Excise view the sale of tenanted commercial property as the sale of a going concern ; and for transfer of going concern rules to apply, the vendor does not have the choice not to charge VAT on rent . Zero rating of alterations to listed buildings remains complicated by the definition of alterations or repair .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2647-39 (Browse shelf(Opens below)) | 1 | Available | 35529-1001 |
Customs and Excise view the sale of tenanted commercial property as the sale of a going concern ; and for transfer of going concern rules to apply, the vendor does not have the choice not to charge VAT on rent . Zero rating of alterations to listed buildings remains complicated by the definition of alterations or repair .