Time to reverse charges
Series: Estates Gazette ; (0047) 25 November 2000, 169(1)Publication details: 2000Subject(s): Summary: Suggests that the hearing of "Cantor Fitzgerald" and "Mirror Group plc" will provide the European Court of Justice (ECJ) with sufficient evidence to clarify the confusing reverse payment rules relating to property transactions. ECJ has the opportunity to decide the correct VAT position of payments made with the intention of inducing a third party to do something under a land transaction. Considers the complexity of reverse payments in the context of a grant or an assignment of lease, and looks at how "Lubbock Fine" is applicable to both "Mirror" and "Cantor".| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63246 (Browse shelf(Opens below)) | 1 | Available | 109687-1001 |
Suggests that the hearing of "Cantor Fitzgerald" and "Mirror Group plc" will provide the European Court of Justice (ECJ) with sufficient evidence to clarify the confusing reverse payment rules relating to property transactions. ECJ has the opportunity to decide the correct VAT position of payments made with the intention of inducing a third party to do something under a land transaction. Considers the complexity of reverse payments in the context of a grant or an assignment of lease, and looks at how "Lubbock Fine" is applicable to both "Mirror" and "Cantor".