VAT on construction
Language: English Series: Estates Gazette ; (8907) 18 February 1989, 24-66(3)Publication details: 1989Subject(s): Summary: Discusses the effect of the imposition of VAT at the standard rate on new commercial construction, rents and building land . Pays particular attention to the effect on land values , capital values and investment , Considers whether rental values may be forced downwards through being subject to VAT and suggests implications at rent review . Includes a table illustrating various types of property transaction, their current and future VAT status following publication of the draft legislation.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS40437 (Browse shelf(Opens below)) | 1 | Available | 23864-1001 |
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Discusses the effect of the imposition of VAT at the standard rate on new commercial construction, rents and building land . Pays particular attention to the effect on land values , capital values and investment , Considers whether rental values may be forced downwards through being subject to VAT and suggests implications at rent review . Includes a table illustrating various types of property transaction, their current and future VAT status following publication of the draft legislation.