VAT on development

Johnson, T.

VAT on development - 1989 - Estates Gazette (8921) 27 May 1989, 68-88(2) .

Assesses the implications of the imposition of VAT on the development of commercial property . The rules apply to new buildings and to extensions . Lists typical examples for exempt supplies and looks at the option to tax rule, illustrating with an example.


BUILDING INDUSTRY