Lucky number 13?
Durkacz, V.
Lucky number 13? - 1991 - Taxation 127(3305) 6 June 1991, 246-240(4) .
Lists thirteen problem areas concerned with VAT on construction , land and property including careless issue of zero-rating certificates, forgetting the self-supply charge, adjustment of contracts with changes in tax, non-monetary transactions, surrender of leasehold interests in a property, transfer of going concerns , deregistration, options to tax and the capital goods adjustment scheme.
FINANCE ACT 1965 S13A
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX SELF SUPPLY ON CONSTRUCTION SERVICES ORDER 1989
VALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981
Lucky number 13? - 1991 - Taxation 127(3305) 6 June 1991, 246-240(4) .
Lists thirteen problem areas concerned with VAT on construction , land and property including careless issue of zero-rating certificates, forgetting the self-supply charge, adjustment of contracts with changes in tax, non-monetary transactions, surrender of leasehold interests in a property, transfer of going concerns , deregistration, options to tax and the capital goods adjustment scheme.
FINANCE ACT 1965 S13A
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX SELF SUPPLY ON CONSTRUCTION SERVICES ORDER 1989
VALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981