A review of land and property
Buckett, A.
A review of land and property - 1993 - Estates Gazette (9336) 11 September 1993, 124-127(3) .
Analyses proposals from Customs & Excise for amending the VAT rules on land and property. Four areas are reviewed: the self-supply charge; the option to tax; licence to occupy land; and trusts or co-ownerships of property.
CONSULTATION PAPER
VALUE ADDED TAX
A review of land and property - 1993 - Estates Gazette (9336) 11 September 1993, 124-127(3) .
Analyses proposals from Customs & Excise for amending the VAT rules on land and property. Four areas are reviewed: the self-supply charge; the option to tax; licence to occupy land; and trusts or co-ownerships of property.
CONSULTATION PAPER
VALUE ADDED TAX