New VAT planning opportunities
Durkacz, V.
New VAT planning opportunities - 1988 - Taxation 121(3164) 2 September 1988, 498-501(4) .
Some UK zero rates will be abolished on 1 April 1989, when new VAT rules come into effect. In this article the author examines the implications for the construction industry and in particular considers construction services, building land , new buildings , sales of used buildings and the landlords` option to tax. Concludes with a summary of the major points.
ZERO RATING
New VAT planning opportunities - 1988 - Taxation 121(3164) 2 September 1988, 498-501(4) .
Some UK zero rates will be abolished on 1 April 1989, when new VAT rules come into effect. In this article the author examines the implications for the construction industry and in particular considers construction services, building land , new buildings , sales of used buildings and the landlords` option to tax. Concludes with a summary of the major points.
ZERO RATING