VAT`s property development
Jordan, D.
VAT`s property development - 1991 - Taxation 128 (3329) 21 November 1991, 195-197 .
This two part article highlights potential problems of value-added tax liabilities for property developers, distinguishing between zero-rated and standard rated charges. Part I deals with preliminary problems such as site selection and drawing up contracts whilst Part II covers construction and payments including non-commercial buildings and those used for `relevant charitable use`. Distinguishes between construction and conversion or alteration.
PROPERTY DEVELOPMENT
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
VAT`s property development - 1991 - Taxation 128 (3329) 21 November 1991, 195-197 .
This two part article highlights potential problems of value-added tax liabilities for property developers, distinguishing between zero-rated and standard rated charges. Part I deals with preliminary problems such as site selection and drawing up contracts whilst Part II covers construction and payments including non-commercial buildings and those used for `relevant charitable use`. Distinguishes between construction and conversion or alteration.
PROPERTY DEVELOPMENT
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX