To opt or not to opt?
Arnold, M.
To opt or not to opt? - 1998 - Accountancy 122(1259) July 1998, 108-109(2) .
Considers the common problem areas and pitfalls of the election to waive exemption (or the option to tax) for real estate transactions for VAT purposes.
CUSTOMS NOTICE 742
DEVELOPMENT FUNDING
ELECTION TO WAIVE
FIT-OUT WORKS
GROUP COMPANIES
NOTICE
OPTION TO TAX
PREMIUM
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
RENT
SERVICE CHARGE
SUBLEASE
TENANT`S IMPROVEMENTS
VALUE ADDED TAX
To opt or not to opt? - 1998 - Accountancy 122(1259) July 1998, 108-109(2) .
Considers the common problem areas and pitfalls of the election to waive exemption (or the option to tax) for real estate transactions for VAT purposes.
CUSTOMS NOTICE 742
DEVELOPMENT FUNDING
ELECTION TO WAIVE
FIT-OUT WORKS
GROUP COMPANIES
NOTICE
OPTION TO TAX
PREMIUM
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
RENT
SERVICE CHARGE
SUBLEASE
TENANT`S IMPROVEMENTS
VALUE ADDED TAX