The VAT debacle

Hall, E.

The VAT debacle - 1997 - CSM (Chartered Surveyor Monthly) 6(9) June 1997, 36-37(2) .

Explains the changes to VAT in the Finance Act 1997 following intense lobbying by the property industry after the 1996 budget. Includes a flow chart showing the new provisions.


BUDGET 1996
FINANCE ACT 1996
INTENTION TEST
RECOVERY OF VAT
VALUE ADDED TAX REGULATIONS 1995
VALUE ADDED TAX