VAT on construction
Hedley, C.
VAT on construction - 1989 - Estates Gazette (8907) 18 February 1989, 24-66(3) .
Discusses the effect of the imposition of VAT at the standard rate on new commercial construction, rents and building land . Pays particular attention to the effect on land values , capital values and investment , Considers whether rental values may be forced downwards through being subject to VAT and suggests implications at rent review . Includes a table illustrating various types of property transaction, their current and future VAT status following publication of the draft legislation.
VAT on construction - 1989 - Estates Gazette (8907) 18 February 1989, 24-66(3) .
Discusses the effect of the imposition of VAT at the standard rate on new commercial construction, rents and building land . Pays particular attention to the effect on land values , capital values and investment , Considers whether rental values may be forced downwards through being subject to VAT and suggests implications at rent review . Includes a table illustrating various types of property transaction, their current and future VAT status following publication of the draft legislation.