A public discrimination
Series: Taxation ; 146(3791) 25 January 2001, 390-391(2)Publication details: 2001Subject(s): Summary: Looks at the difficulties and pitfalls of obtaining VAT relief on the conversion of business premises which includes a residential unit. At present if a new dwelling is created from the residential space within those commercial premises the work does not qualify for exemption from VAT under the VAT Act 1994 Sched 8 Group 5 (1(b)). Considers the definition of a dwelling and the Tribunal ruling in "Calam Vale Ltd" which declared this law to be 'absurd'.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63496 (Browse shelf(Opens below)) | 1 | Available | 110672-1001 |
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Looks at the difficulties and pitfalls of obtaining VAT relief on the conversion of business premises which includes a residential unit. At present if a new dwelling is created from the residential space within those commercial premises the work does not qualify for exemption from VAT under the VAT Act 1994 Sched 8 Group 5 (1(b)). Considers the definition of a dwelling and the Tribunal ruling in "Calam Vale Ltd" which declared this law to be 'absurd'.