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The fiscal theme park's hazards

By: Series: Estates Gazette ; (0211) 16 March 2002, 144-146(2)Publication details: 2002Subject(s): Summary: Looks at the changing world of property VAT and explains that ignorance of the law is not a valid excuse as far as Customs & Excise are concerned. The article discusses the issue of VAT avoidance; considers the area of VAT liability; premiums surrenders and reversals and problems that can arise from electing to waive exemption.
Holdings
Item type Current library Call number Copy number Status Barcode
Journal article London Journal article ABS65288 (Browse shelf(Opens below)) 1 Available 117274-1001

Looks at the changing world of property VAT and explains that ignorance of the law is not a valid excuse as far as Customs & Excise are concerned. The article discusses the issue of VAT avoidance; considers the area of VAT liability; premiums surrenders and reversals and problems that can arise from electing to waive exemption.