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Value added tax: sledgehammer to crack a nut

Nattrass, R.

Value added tax: sledgehammer to crack a nut - 1994 - Taxation 134(3484) 15/22 December 1994, 271-273(3) .

Considers the Value Added Tax (Buildings and Land) Order 1994 and argues that it is of unnecessarily wide scope.

Subjects--Topical Terms:
LEASES
NON DOMESTIC PROPERTY
PROPERTY HOLDING COMPANIES
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1994
VALUE ADDED TAX

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