| 000 | 01137cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L143377 | ||
| 008 | 080430e20080426xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u143377 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aBuckett, Alan | |
| 245 | 0 | 0 | _aTake a ride in a fiscal theme park |
| 260 | _c2008 | ||
| 490 |
_aEstates Gazette _v(0816) 26 April 2008, 144-146(3) |
||
| 520 | _aFirst of two articles discussing the option to tax land and buildings. (See L143439 for part two). This has recently been simplified under the 2008 Budget. Includes a brief summary of these changes. Explains that although there may be initial advantage in claiming tax exemption, VAT incurred on services cannot then be reclaimed from HMRC. Outlines advantages, including the ability to opt on a building by building basis. Disadvantages include the inability to revoke the decision within 20 years, and the exclusion of types of property from the option. Considers the history and future of the option to tax. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aVALUE ADDED TAX ACT 1994 |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c80159 _d80159 |
||