Don't leave the options open
Elliot, Graham
Don't leave the options open - 2009 - Estates Gazette (0903) 17 January 2009, 78(1) .
Discusses the procedure and processes of opting to tax non-residential buildings, following changes to the rules in June 2008. Discusses the two part system of opting to tax and then informing HMRC, practical implications and potential issues. Also looks at recent case law.
MARLOW GARDNER & COOKE LTD DIRECTORS PENSION SCHEME V REVENUE & CUSTOMS COMMISSIONERS
WINDSOR HOUSE INVESTMENTS LTD V REVENUE & CUSTOMS COMMISSIONERS
BLYTHE LIMITED PARTNERSHIP V CUSTOMS & EXCISE COMMISSIONERS
FENCING SUPPLIES V CUSTOMS & EXCISE COMMISSIONERS
England and Wales--1543-
Don't leave the options open - 2009 - Estates Gazette (0903) 17 January 2009, 78(1) .
Discusses the procedure and processes of opting to tax non-residential buildings, following changes to the rules in June 2008. Discusses the two part system of opting to tax and then informing HMRC, practical implications and potential issues. Also looks at recent case law.
MARLOW GARDNER & COOKE LTD DIRECTORS PENSION SCHEME V REVENUE & CUSTOMS COMMISSIONERS
WINDSOR HOUSE INVESTMENTS LTD V REVENUE & CUSTOMS COMMISSIONERS
BLYTHE LIMITED PARTNERSHIP V CUSTOMS & EXCISE COMMISSIONERS
FENCING SUPPLIES V CUSTOMS & EXCISE COMMISSIONERS
England and Wales--1543-