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VAT: simplification of commercial property rules

Baldwin, M.

VAT: simplification of commercial property rules - 1994 - Estates Gazette (9447) 26 November 1994, 156-157(2) .

Examines the proposed changes to the VAT rules which apply to commercial property transactions, discussing the developer`s self-supply, option to tax and co-ownership.

Subjects--Topical Terms:
CO-OWNERSHIP
PROPERTY-COMMERCIAL PROPERTY
DEVELOPERS SELF-SUPPLY
OPTION TO TAX
PROPERTY TRANSACTIONS
VALUE ADDED TAX
VALUE ADDED TAX

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