VAT victory

By:

Kelly, J

Series: Solicitors' Journal ; 145(29) 27 July 2001, 690-691(2)Publication details: 2001Subject(s):

Summary: 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.

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Item type	Current library	Call number	Copy number	Status	Barcode
Journal article	London Journal article	ABS64453 (Browse shelf(Opens below))	1	Available	114226-1001

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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.

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