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A review of land and property

By: Contributor(s): Language: English Series: Estates Gazette ; (9336) 11 September 1993, 124-127(3)Publication details: 1993Subject(s): Summary: Analyses proposals from Customs & Excise for amending the VAT rules on land and property. Four areas are reviewed: the self-supply charge; the option to tax; licence to occupy land; and trusts or co-ownerships of property.

Analyses proposals from Customs & Excise for amending the VAT rules on land and property. Four areas are reviewed: the self-supply charge; the option to tax; licence to occupy land; and trusts or co-ownerships of property.