| 000 | 01139cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L143439 | ||
| 008 | 080508e20080503xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u143439 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aPotts, Andy | |
| 245 | 0 | 0 | _aUser-friendly way of taxing buildings |
| 260 | _c2008 | ||
| 490 |
_aEstates Gazette _v(0817) 3 May 2008, 154-156(3) |
||
| 520 | _aSecond of two articles discussing the option to tax land and buildings. Looks at changes to the option to tax land and buildings separately. These changes to the VAT Act 1994's schedule 10 were introduced on 1 April 2008. Considers the revocation of decisions to opt for taxation in light of technical and detailed HMRC conditions. Examines the common problem of taxed commercial buildings being converted to residential use. Warns that companies who tax all their land and property cannot revoke this option in piecemeal fashion. Concludes that the property sector should welcome the measures. (See L143377 for part one.) | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aVALUE ADDED TAX ACT 1994 |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c80176 _d80176 |
||