Plenty to declare on an option to tax
Chase, G.
Plenty to declare on an option to tax - 1998 - Property Week 61(2) 16 January 1998, 25(1) .
Examines `option to tax`, the ability to charge VAT in respect of commercial property subject to restrictions introduced by the Finance Act 1997.
PROPERTY-COMMERCIAL PROPERTY
FINANCE ACT 1997
OPTION TO TAX
VALUE ADDED TAX
Plenty to declare on an option to tax - 1998 - Property Week 61(2) 16 January 1998, 25(1) .
Examines `option to tax`, the ability to charge VAT in respect of commercial property subject to restrictions introduced by the Finance Act 1997.
PROPERTY-COMMERCIAL PROPERTY
FINANCE ACT 1997
OPTION TO TAX
VALUE ADDED TAX