Don't leave the options open
Language: English Series: Estates Gazette ; (0903) 17 January 2009, 78(1)Publication details: 2009Subject(s):- MARLOW GARDNER & COOKE LTD DIRECTORS PENSION SCHEME V REVENUE & CUSTOMS COMMISSIONERS
- WINDSOR HOUSE INVESTMENTS LTD V REVENUE & CUSTOMS COMMISSIONERS
- BLYTHE LIMITED PARTNERSHIP V CUSTOMS & EXCISE COMMISSIONERS
- FENCING SUPPLIES V CUSTOMS & EXCISE COMMISSIONERS
- England and Wales -- 1543-
- PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L146445 (Browse shelf(Opens below)) | 1 | Available | 146445-1001 |
Discusses the procedure and processes of opting to tax non-residential buildings, following changes to the rules in June 2008. Discusses the two part system of opting to tax and then informing HMRC, practical implications and potential issues. Also looks at recent case law.