| 000 | 00986cab a22001935a 4500 | ||
|---|---|---|---|
| 001 | L145513 | ||
| 008 | 081017s2008 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u145513 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aFluss, Michael | |
| 245 | 0 | 0 |
_aVAT briefing _boption to tax land and buildings |
| 260 | _c2008 | ||
| 490 |
_aProperty Forecast _v11(9) September 2008, 14-15(2) |
||
| 520 | _aArticle looks at the 1 June 2008 introduction of the new VAT option to tax regime. Explores key changes (including the option to opt to tax all interests in land or buildings through and Real Estate Election, as an alternative to taxing on a property to property basis). The author also addresses key practicalities of selling or letting under the new regime and states that the new rules create a more level playing field between landlord and tenant, in addition to greater flexibility. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c80846 _d80846 |
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