New VAT planning opportunities
Language: English Series: Taxation ; 121(3164) 2 September 1988, 498-501(4)Publication details: 1988Subject(s): Summary: Some UK zero rates will be abolished on 1 April 1989, when new VAT rules come into effect. In this article the author examines the implications for the construction industry and in particular considers construction services, building land , new buildings , sales of used buildings and the landlords` option to tax. Concludes with a summary of the major points.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS39792 (Browse shelf(Opens below)) | 1 | Available | 18990-1001 |
Some UK zero rates will be abolished on 1 April 1989, when new VAT rules come into effect. In this article the author examines the implications for the construction industry and in particular considers construction services, building land , new buildings , sales of used buildings and the landlords` option to tax. Concludes with a summary of the major points.