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VAT on new farm buildings

Language: English Series: Rural Property Bulletin ; March/April 1997, 16(1)Publication details: 1997Subject(s): Summary: The recent decision in "Nichols v HM Customs and Excise" means that VAT may not have to be paid by unregistered landowners on improvements to tenanted farms.

The recent decision in "Nichols v HM Customs and Excise" means that VAT may not have to be paid by unregistered landowners on improvements to tenanted farms.