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VAT option to tax: commercial property

By: Language: English Series: Law Society`s Gazette ; 94(3) 22 January 1997, 29(1)Publication details: 1997Subject(s): Summary: Summarises the main impact of new rules on the VAT option to tax (election to waive exemption) on commercial property transactions and leases. These are to be included in the Finance Act 1997.

Summarises the main impact of new rules on the VAT option to tax (election to waive exemption) on commercial property transactions and leases. These are to be included in the Finance Act 1997.