VAT option to tax: commercial property
Woolich, R.
VAT option to tax: commercial property - 1997 - Law Society`s Gazette 94(3) 22 January 1997, 29(1) .
Summarises the main impact of new rules on the VAT option to tax (election to waive exemption) on commercial property transactions and leases. These are to be included in the Finance Act 1997.
FINANCE ACT 1997
FINANCE BILL
LEASES
OPTION TO TAX
PROPERTY TRANSACTIONS
TAX EXEMPTION
VALUE ADDED TAX
VAT option to tax: commercial property - 1997 - Law Society`s Gazette 94(3) 22 January 1997, 29(1) .
Summarises the main impact of new rules on the VAT option to tax (election to waive exemption) on commercial property transactions and leases. These are to be included in the Finance Act 1997.
FINANCE ACT 1997
FINANCE BILL
LEASES
OPTION TO TAX
PROPERTY TRANSACTIONS
TAX EXEMPTION
VALUE ADDED TAX