| 000 | 01486cab a2200205 4500 | ||
|---|---|---|---|
| 001 | L129512 | ||
| 008 | 050426n2005 000 0 eng u | ||
| 035 | _a(Sirsi) u129512 | ||
| 041 | _aeng | ||
| 100 | _aCooper, Keith | ||
| 245 | _aTax clampdown could cost associations millions in VAT | ||
| 260 | _c2005 | ||
| 490 |
_aInside Housing _v22(15) 15 April 2005, 5(1) |
||
| 520 | _aOrganisations that use tax avoidance schemes where projects are separated off from the main business for accounting purposes, could be breaking European tax rules after a European Court of Justice adviser has found in favour of the Customs and Excise Commissioners in a recent case, "Halifax plc and others v Customs and Excise Commissioners" (7 April 2005, C-255/02). Such vehicles are used by some housing associations to avoid paying VAT on major development or refurbishment projects. They could be forced to stop using such schemes and face large VAT bills. Housing associations should review tax avoidance schemes that have been challenged by the Customs and Excise in the past. | ||
| 590 | _aIKA290405 | ||
| 650 | _aHALIFAX PLC, LEEDS PERMANENT DEVELOPMENT SERVICES, COUNTY WIDE PROPERTY INVESTMENTS LTD V COMMISSIONERS OF CUSTOMS AND EXCISE | ||
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 856 |
_uhttps://www.insidehousing.co.uk/tax-clampdown-could-cost-associations-millions-in-vat/1446468.article _zView the document free of charge at www.insidehousing.co.uk... |
||
| 942 | _n0 | ||
| 999 |
_c75139 _d75139 |
||