Option to tax land and property
Option to tax land and property
- 1995
- HM Customs and Excise News Release (62/95) 21 December 1995, (3) .
An extra-statutory concession to mitigate the effect of an anti-avoidance measure on property transations not involving avoidance of tax available retrospectively with effect from 30 November 1994.
PROPERTY-COMMERCIAL PROPERTY
EXEMPTION
EXTRA-STATUTORY CONNCESSIONS
OPTION TO TAX
TAX AVOIDANCE
VAT (BUILDINGS AND LAND) ORDER 1994
VALUE ADDED TAX
An extra-statutory concession to mitigate the effect of an anti-avoidance measure on property transations not involving avoidance of tax available retrospectively with effect from 30 November 1994.
PROPERTY-COMMERCIAL PROPERTY
EXEMPTION
EXTRA-STATUTORY CONNCESSIONS
OPTION TO TAX
TAX AVOIDANCE
VAT (BUILDINGS AND LAND) ORDER 1994
VALUE ADDED TAX