VAT on new farm buildings
VAT on new farm buildings
- 1997
- Rural Property Bulletin March/April 1997, 16(1) .
The recent decision in "Nichols v HM Customs and Excise" means that VAT may not have to be paid by unregistered landowners on improvements to tenanted farms.
AGRICULTURAL HOLDINGS ACT 1986 S10(1)(B)
BUILDING IMPROVEMENTS
FARM BUILDINGS
FARM TENANCIES
NEW BUILDINGS
NICHOLS V HM CUSTOMS AND EXCISE
VALUE ADDED TAX
The recent decision in "Nichols v HM Customs and Excise" means that VAT may not have to be paid by unregistered landowners on improvements to tenanted farms.
AGRICULTURAL HOLDINGS ACT 1986 S10(1)(B)
BUILDING IMPROVEMENTS
FARM BUILDINGS
FARM TENANCIES
NEW BUILDINGS
NICHOLS V HM CUSTOMS AND EXCISE
VALUE ADDED TAX