The VAT of the land
Series: Estates Gazette ; (0037) 16 September 2000, 154(1)Publication details: 2000Subject(s): Summary: Warns that VAT can cause difficulties in PFI transactions and it is necessary to ensure that the costs are appropriately allocated. Discusses the three major VAT issues that can arise: the status of the supplies made by the special project vehicle (SPV); the SPV's ability to recover VAT paid by it; and the public sector's ability to recover VAT paid to the SPV.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS62930 (Browse shelf(Opens below)) | 1 | Available | 108666-1001 |
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Warns that VAT can cause difficulties in PFI transactions and it is necessary to ensure that the costs are appropriately allocated. Discusses the three major VAT issues that can arise: the status of the supplies made by the special project vehicle (SPV); the SPV's ability to recover VAT paid by it; and the public sector's ability to recover VAT paid to the SPV.