Better news for builders
Language: English Series: Taxation ; 130(3377) 29 October 1992, 107-108(2)Publication details: 1992Subject(s): Summary: Summarises recent changes in VAT of interest to the construction industry following two decisions which the Customs and Excise Commissioners will not appeal against. "Customs and Excise Commissioners v Briararch Ltd"; "Customs and Excise Commissioners v Curtis Henderson Ltd" (Abstract 46998) refers to input tax deductions on property transactions. "Customs and Excise Commissioners v Link Housing Association Ltd" (Abs 46997) deals with definition of `persons constructing` as in the VAT zero-rating provisions for house builders. Two extra-statutory concessions have also been issued the first dealing with tenants fitting-out costs and secondly the extension of VAT relief on extractor fans and smoke detectors on new buildings.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS47545 (Browse shelf(Opens below)) | 1 | Available | 62450-1001 |
Summarises recent changes in VAT of interest to the construction industry following two decisions which the Customs and Excise Commissioners will not appeal against. "Customs and Excise Commissioners v Briararch Ltd"; "Customs and Excise Commissioners v Curtis Henderson Ltd" (Abstract 46998) refers to input tax deductions on property transactions. "Customs and Excise Commissioners v Link Housing Association Ltd" (Abs 46997) deals with definition of `persons constructing` as in the VAT zero-rating provisions for house builders. Two extra-statutory concessions have also been issued the first dealing with tenants fitting-out costs and secondly the extension of VAT relief on extractor fans and smoke detectors on new buildings.