No option?
Scammell, M.
No option? - 1992 - Taxation 128(3341) 20 February 1992, 496-500(5) .
Questions the new VAT rules on the option to tax brought in by the Value Added Tax (Buildings and Land) Order 1991 (SI 1991:2569), which came into effect on 1 January 1992. Clarifies the Scottish case "Margrie Holdings Limited v Customs and Excise Commissioners" (1991). (See also Abs 46006)
OPTION TO TAX
SPORTING RIGHTS
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX GENERAL REGULATIONS 1985
No option? - 1992 - Taxation 128(3341) 20 February 1992, 496-500(5) .
Questions the new VAT rules on the option to tax brought in by the Value Added Tax (Buildings and Land) Order 1991 (SI 1991:2569), which came into effect on 1 January 1992. Clarifies the Scottish case "Margrie Holdings Limited v Customs and Excise Commissioners" (1991). (See also Abs 46006)
OPTION TO TAX
SPORTING RIGHTS
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX GENERAL REGULATIONS 1985