Inside a taxpayer's conscience VAT consultations
Language: English Series: Estates Gazette ; (1106) 12 February 2011, 100 (1)Publication details: 2011Subject(s): Summary: Considers the import of two HM Revenue and Customs (HMRC) consultations published in December 2010 with a view to introducing the proposals on 1 March 2011. Changes to the commercial property VAT rule would allow option to tax to be effectual. Although the landlord and tenant are associated the tenant will be unable to claim at least 80% of VAT on rents or premiums. Changes are proposed on charities whose buildings are purchased VAT free.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L152427 (Browse shelf(Opens below)) | 1 | Available | 152427-1001 |
Considers the import of two HM Revenue and Customs (HMRC) consultations published in December 2010 with a view to introducing the proposals on 1 March 2011. Changes to the commercial property VAT rule would allow option to tax to be effectual. Although the landlord and tenant are associated the tenant will be unable to claim at least 80% of VAT on rents or premiums. Changes are proposed on charities whose buildings are purchased VAT free.