Value added tax: forewarned, forearmed
Kessler, J.
Value added tax: forewarned, forearmed - 1989 - Taxation 122(3183) 19 January 1989, 352-354(3) .
As a result of the decision of the European Court on zero-rating, the author looks at forthcoming changes to the law on VAT and non-domestic property due to come into effect on 1 April 1989. Discusses the scope for tax planning and how taxpayers can avoid the imposition of VAT on new buildings . Also looks at the implications of three recent cases concerning VAT; Customs & Excise Commissioners v Faith Construction Ltd , Customs & Excise Commissioners v West Yorkshire Independent Hospital (Contract Services) Ltd and Dormers Builders (London) Ltd v Customs & Excise Commissioners .
EEC
Value added tax: forewarned, forearmed - 1989 - Taxation 122(3183) 19 January 1989, 352-354(3) .
As a result of the decision of the European Court on zero-rating, the author looks at forthcoming changes to the law on VAT and non-domestic property due to come into effect on 1 April 1989. Discusses the scope for tax planning and how taxpayers can avoid the imposition of VAT on new buildings . Also looks at the implications of three recent cases concerning VAT; Customs & Excise Commissioners v Faith Construction Ltd , Customs & Excise Commissioners v West Yorkshire Independent Hospital (Contract Services) Ltd and Dormers Builders (London) Ltd v Customs & Excise Commissioners .
EEC