| 000 | 00999cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS45669 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u54378 | ||
| 041 | _aeng | ||
| 100 | _aJordan, D. | ||
| 245 | _aVAT`s property development | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v128 (3329) 21 November 1991, 195-197 |
||
| 520 | _aThis two part article highlights potential problems of value-added tax liabilities for property developers, distinguishing between zero-rated and standard rated charges. Part I deals with preliminary problems such as site selection and drawing up contracts whilst Part II covers construction and payments including non-commercial buildings and those used for `relevant charitable use`. Distinguishes between construction and conversion or alteration. | ||
| 650 | _aPROPERTY DEVELOPMENT | ||
| 650 | _aVALUE ADDED TAX ACT 1983 | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c33333 _d33333 |
||