Pay by the rules
Nichols, M.
Pay by the rules - 1997 - Estates Gazette (9716) 19 April 1997, 116-118(3) .
Outlines the new rules governing option to tax with regards to commercial property, as introduced by the Finance Act 1997. Warns that attempting to avoid the new rules could lead to the original rules (as proposed in the Budget 1996) being reintroduced.
PROPERTY-COMMERCIAL PROPERTY
FINANCE ACT 1997
LEASES
OPTION TO TAX
VALUE ADDED TAX
Pay by the rules - 1997 - Estates Gazette (9716) 19 April 1997, 116-118(3) .
Outlines the new rules governing option to tax with regards to commercial property, as introduced by the Finance Act 1997. Warns that attempting to avoid the new rules could lead to the original rules (as proposed in the Budget 1996) being reintroduced.
PROPERTY-COMMERCIAL PROPERTY
FINANCE ACT 1997
LEASES
OPTION TO TAX
VALUE ADDED TAX