Special relief if the landlord opts for VAT

Fennell, M.

Special relief if the landlord opts for VAT - 1989 - Valuer (ISVA) 58(4) May 1989, 140-141(2) .

Comments on the imposition of VAT on construction services and land and commercial property transactions, listing the types of property where zero rate relief still remains. Highlights implications of the new legislation for landlords and owners.