VAT victory
Series: Solicitors' Journal ; 145(29) 27 July 2001, 690-691(2)Publication details: 2001Subject(s):- VALUE ADDED TAX
- VAT APPEALS
- VALUE ADDED TAX
- EUROPEAN COURT OF JUSTICE
- EUROPEAN UNION
- ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
- SALES EXPENSES
- TRANSFER OF A GOING CONCERN
- PROPERTY SALES
- CUSTOMS AND EXCISE COMMISSIONERS V MIRROR GROUP PLC
- CUSTOMS AND EXCISE COMMISSIONERS V CANTOR FITZGERALD INTERNATIONAL
- REVERSE PREMIUMS
- TAXATION-CASE LAW
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64453 (Browse shelf(Opens below)) | 1 | Available | 114226-1001 |
Reports on two VAT cases that were heard at the European Court of Justice and explains how British property tax is affected by EU. The first case concerns whether a person who sells properties by a transfer of a going concern (TOGC) can recover VAT on sale expenses; the second concerns whether reverse premiums carry VAT.