The fiscal theme park's hazards
Davison, J.
The fiscal theme park's hazards - 2002 - Estates Gazette (0211) 16 March 2002, 144-146(2) .
Looks at the changing world of property VAT and explains that ignorance of the law is not a valid excuse as far as Customs & Excise are concerned. The article discusses the issue of VAT avoidance; considers the area of VAT liability; premiums surrenders and reversals and problems that can arise from electing to waive exemption.
VALUE ADDED TAX
VAT LIABILITY
PREMIUMS
VAT AVOIDANCE
HM CUSTOMS AND EXCISE
CAR PARKS
SURRENDERS
REVERSALS
The fiscal theme park's hazards - 2002 - Estates Gazette (0211) 16 March 2002, 144-146(2) .
Looks at the changing world of property VAT and explains that ignorance of the law is not a valid excuse as far as Customs & Excise are concerned. The article discusses the issue of VAT avoidance; considers the area of VAT liability; premiums surrenders and reversals and problems that can arise from electing to waive exemption.
VALUE ADDED TAX
VAT LIABILITY
PREMIUMS
VAT AVOIDANCE
HM CUSTOMS AND EXCISE
CAR PARKS
SURRENDERS
REVERSALS