QConstruction VAT changes: act now

Ball, A.

QConstruction VAT changes: act now - 1988 - Chartered Surveyor Weekly 25(11) 15 December 1988, 61(1) .

Discusses the two main changes to the basis on which VAT is charged on construction works and development projects, freehold sales of `new` building will become subject to standard rate VAT and landlords will be given the option to charge VAT on rents which would otherwise be exempt.