The latest VAT changes - I and II
Nattrass, R.
The latest VAT changes - I and II - 1995 - Taxation 134(3496) 23 March 1995, 579-582; (3497) 30 March .
Describes and explains recent legislation on VAT in so far as it affects property, with a treatment of the Value Added Tax (Buildings and Land) Orders 1994 and 1995, the Value Added Tax (Land) Order 1995 and the Finance Bill 1995, clause 20. A second article extends discussion to VAT Orders on the construction of buildings, protected buildings and input tax.
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
AUTOMATIC CONSENT
CLAUSE 20
FARM LAND
FINANCE BILL 1995 CL20
LINKED BUILDINGS
OPTION TO TAX
REVERSE SURRENDERS
SELF-SUPPLY
SURRENDERS
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1994
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1995
VALUE ADDED TAX (LAND) ORDER 1995
VALUED ADDED TAX CONSTRUCTION OF BUILDINGS ORDER 1995
VALUED ADDED TAX INPUT TAX AMENDMENT ORDER 1995
VALUED ADDED TAX PROTECTED BUILDINGS ORDER 1995
The latest VAT changes - I and II - 1995 - Taxation 134(3496) 23 March 1995, 579-582; (3497) 30 March .
Describes and explains recent legislation on VAT in so far as it affects property, with a treatment of the Value Added Tax (Buildings and Land) Orders 1994 and 1995, the Value Added Tax (Land) Order 1995 and the Finance Bill 1995, clause 20. A second article extends discussion to VAT Orders on the construction of buildings, protected buildings and input tax.
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
AUTOMATIC CONSENT
CLAUSE 20
FARM LAND
FINANCE BILL 1995 CL20
LINKED BUILDINGS
OPTION TO TAX
REVERSE SURRENDERS
SELF-SUPPLY
SURRENDERS
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1994
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1995
VALUE ADDED TAX (LAND) ORDER 1995
VALUED ADDED TAX CONSTRUCTION OF BUILDINGS ORDER 1995
VALUED ADDED TAX INPUT TAX AMENDMENT ORDER 1995
VALUED ADDED TAX PROTECTED BUILDINGS ORDER 1995