Value added tax : the effects of the European Court judgment
Language: English Series: Estates Gazette ; (8826) 2 July 1988, 24-102(3)Publication details: 1988Subject(s): Summary: Examines the effects of the European Court`s decision to impose VAT on new construction and the government decision to impose VAT on development land and on rents at a landlord`s discretion. This option to add VAT to the rent bill will dramatically reduce the impact of the European Court`s decision. Considers the effects of imposing VAT on rent on commercial , industrial and retail property. Includes tables illustrating the current and future tax status of commercial property supplies and the effect of VAT on offices in prime centres and in provincial towns.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS39578 (Browse shelf(Opens below)) | 1 | Available | 17560-1001 |
Examines the effects of the European Court`s decision to impose VAT on new construction and the government decision to impose VAT on development land and on rents at a landlord`s discretion. This option to add VAT to the rent bill will dramatically reduce the impact of the European Court`s decision. Considers the effects of imposing VAT on rent on commercial , industrial and retail property. Includes tables illustrating the current and future tax status of commercial property supplies and the effect of VAT on offices in prime centres and in provincial towns.