Customs excise developers` option

Stapleton, M.

Customs excise developers` option - 1997 - Estates Gazette (9705) 1 February 1997, 153-155(3) .

Explains proposed changes in the way landlords recover VAT on commercial property transactions, and through practical examples, highlights problems that may occur. Discusses on which occasions to charge VAT, and concludes that these changes should not be made.


PROPERTY-COMMERCIAL PROPERTY
OPTION TO TAX
PROPERTY TRANSACTIONS
VALUE ADDED TAX