| 000 | 01233cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS68582 | ||
| 008 | 041213n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u128282 | ||
| 100 | _aFacer, R. | ||
| 245 | _aCash in on residential conversion | ||
| 260 | _c2004 | ||
| 490 |
_aEstates Gazette _v(0448) 27 November 2004, 130(1) |
||
| 520 | _aAlerts developers and others to the introduction in the 2001 budget of a 5% reduction to the standard rate of VAT for a wide range of residential conversions and renovations. Irrecoverable VAT can be a significant cost consideration in deciding whether a development is financially viable or not. Looks at the three categories of qualifying conversions and also the range of goods and services covered. Concludes that the principles of the reduced reliefs are relatively straightforward but the legislation covering this area is complex and imposes conditions and exceptions that must be considered. | ||
| 590 | _aABS | ||
| 650 | _aTAX RELIEF | ||
| 650 | _aQUALIFYING CONVERSIONS | ||
| 650 | _aDEVELOPERS | ||
| 650 | _aREFURBISHMENTS | ||
| 650 | _aRESIDENTIAL CONVERSIONS | ||
| 650 | _aURBAN REGENERATION | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c74664 _d74664 |
||