| 000 | 00938cab a22001935a 4500 | ||
|---|---|---|---|
| 001 | L152427 | ||
| 008 | 110307e2011 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u152427 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aElliott, Graham | |
| 245 | 0 | 0 |
_aInside a taxpayer's conscience _bVAT consultations |
| 260 | _c2011 | ||
| 490 | 0 |
_aEstates Gazette _v (1106) 12 February 2011, 100 (1) |
|
| 520 | _aConsiders the import of two HM Revenue and Customs (HMRC) consultations published in December 2010 with a view to introducing the proposals on 1 March 2011. Changes to the commercial property VAT rule would allow option to tax to be effectual. Although the landlord and tenant are associated the tenant will be unable to claim at least 80% of VAT on rents or premiums. Changes are proposed on charities whose buildings are purchased VAT free. | ||
| 590 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c82961 _d82961 |
||