VAT on property: recent developments

VAT on property: recent developments - 1995 - Solicitors` Journal 139(23) 16 June 1995, 581-582(2) .

An update of recent developments in the treatment of property transactions for VAT, including commentary on election to waive exemption, the developers self supply charge and surrender of lease.


CONVERSIONS
ELECTION TO WAIVE
FIXTURES
SELF SUPPLY CHARGE
SURRENDER OF LEASES
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1995
VALUE ADDED TAX