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VAT changes

VAT changes - 1995 - HM Customs and Excise Business Brief (7/95) 4 April 1995 (2) .

Highlights land and property VAT changes including the option to tax, surrenders of leases of land and the developers self-supply charge and VAT liability changes in construction.

Subjects--Topical Terms:
BUILT ENVIRONMENT
OPTION TO TAX
SELF-SUPPLY CHARGE
VALUE ADDED TAX (CONSTRUCTION OF BUILDINGS) ORDER 1995
VALUE ADDED TAX (INPUT TAX) (AMENDMENT) ORDER 1995
VALUE ADDED TAX (PROTECTED BUILDING) ORDER 1995
VALUE ADDED TAX
VAT ACT 1994
VALUE ADDED TAX

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