1 option
VAT liability and the implications of commercial property transactions [electronic resource] / Tim Buss.
- Format:
- Book
- Author/Creator:
- Buss, Tim.
- Series:
- Thorogood special briefing.
- Thorogood special briefing
- Language:
- English
- Subjects (All):
- Value-added tax--Great Britain.
- Value-added tax.
- Property--Great Britain.
- Property.
- Real property and taxation--Great Britain.
- Real property and taxation.
- Value-added tax--European Union countries.
- Property--European Union countries.
- Real property and taxation--European Union countries.
- Physical Description:
- 1 online resource (130 p.)
- Edition:
- 2nd ed.
- Place of Publication:
- London : Thorogood, 2011.
- Language Note:
- English
- Summary:
- Commercial property purchases have been subject to tax since 1989. This Report guides you through the attendant UK and EU legislation to provide an invaluable overview. The essential principles of VAT and property are explained, followed by sections on liability relating to VAT on commercial property, on land, on transactions relating to leases and on transactions in which property is converted from residential to non-residential status. The Report also offers expert insight into the option to tax, tax avoidance, the Capital Goods Scheme and VAT recovery. Reading Vat Liability and the Implicat
- Contents:
- Contents; Cover; Title page; The author; Introduction; Chapter 1 VAT general principles; Chapter 2 VAT Liability of commercial property transactions; Chapter 3 Land and licence to occupy land; Chapter 4 Option to tax; Chapter 5 VAT on transactions relating to leases; Chapter 6 Calculating recoverable VAT in the property sector; Chapter 7 Capital goods scheme; Chapter 8 Transfers of going concerns; Chapter 9 VAT avoidance; Chapter 10 Conversions to dwellings and RRP buildings; Chapter 11 Option to tax - past, present and future; Appendices; Appendix 1; Appendix 2
- Other specially commissioned briefings from Thorogood
- Notes:
- Description based upon print version of record.
- ISBN:
- 1-283-38238-5
- 9786613382382
- 1-85418-765-1
- OCLC:
- 742515033
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