Tax loophole

Tax loophole - 1997 - Financial Times 21 January 1997, 16(2) .

Discusses the impact on the commercial property market of closing the `option to tax` loophole. The scheme is used by businesses which do not charge VAT on their goods or services, to avoid paying VAT on their business premises.


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