VAT`s property development
Language: English Series: Taxation ; 128 (3329) 21 November 1991, 195-197Publication details: 1991Subject(s): Summary: This two part article highlights potential problems of value-added tax liabilities for property developers, distinguishing between zero-rated and standard rated charges. Part I deals with preliminary problems such as site selection and drawing up contracts whilst Part II covers construction and payments including non-commercial buildings and those used for `relevant charitable use`. Distinguishes between construction and conversion or alteration.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS45669 (Browse shelf(Opens below)) | 1 | Available | 54378-1001 |
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This two part article highlights potential problems of value-added tax liabilities for property developers, distinguishing between zero-rated and standard rated charges. Part I deals with preliminary problems such as site selection and drawing up contracts whilst Part II covers construction and payments including non-commercial buildings and those used for `relevant charitable use`. Distinguishes between construction and conversion or alteration.