VAT on property sales
Kelly, J.
VAT on property sales - 2000 - Solicitors' Journal 144(32) 18 August 2000, 776(1) .
Examines two recent cases on the VAT implications of property sales. The first case involved the transfer of a going concern and the second concerned the recoverability of seller's VAT inputs.
VALUE ADDED TAX
PROPERTY TRANSACTIONS
HIGHER EDUCATION STATISTICS AGENCY V CUSTOMS AND EXCISE
ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
VAT on property sales - 2000 - Solicitors' Journal 144(32) 18 August 2000, 776(1) .
Examines two recent cases on the VAT implications of property sales. The first case involved the transfer of a going concern and the second concerned the recoverability of seller's VAT inputs.
VALUE ADDED TAX
PROPERTY TRANSACTIONS
HIGHER EDUCATION STATISTICS AGENCY V CUSTOMS AND EXCISE
ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS