VAT victory
Kelly, J.
VAT victory - 2001 - Solicitors' Journal 145(29) 27 July 2001, 690-691(2) .
Reports on two VAT cases that were heard at the European Court of Justice and explains how British property tax is affected by EU. The first case concerns whether a person who sells properties by a transfer of a going concern (TOGC) can recover VAT on sale expenses; the second concerns whether reverse premiums carry VAT.
VALUE ADDED TAX
VAT APPEALS
VALUE ADDED TAX
EUROPEAN COURT OF JUSTICE
EUROPEAN UNION
ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
SALES EXPENSES
TRANSFER OF A GOING CONCERN
PROPERTY SALES
CUSTOMS AND EXCISE COMMISSIONERS V MIRROR GROUP PLC
CUSTOMS AND EXCISE COMMISSIONERS V CANTOR FITZGERALD INTERNATIONAL
REVERSE PREMIUMS
VAT victory - 2001 - Solicitors' Journal 145(29) 27 July 2001, 690-691(2) .
Reports on two VAT cases that were heard at the European Court of Justice and explains how British property tax is affected by EU. The first case concerns whether a person who sells properties by a transfer of a going concern (TOGC) can recover VAT on sale expenses; the second concerns whether reverse premiums carry VAT.
VALUE ADDED TAX
VAT APPEALS
VALUE ADDED TAX
EUROPEAN COURT OF JUSTICE
EUROPEAN UNION
ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
SALES EXPENSES
TRANSFER OF A GOING CONCERN
PROPERTY SALES
CUSTOMS AND EXCISE COMMISSIONERS V MIRROR GROUP PLC
CUSTOMS AND EXCISE COMMISSIONERS V CANTOR FITZGERALD INTERNATIONAL
REVERSE PREMIUMS