VAT and Property provides a comprehensive guide to VAT as it affects property construction, development and investment, and all other transactions concerning land and buildings.
Published: 26 January, 1996
This looseleaf provides a comprehensive guide to VAT as it affects property construction, development and investment, and all other transactions concerning land and buildings. VAT and Property will prove invaluable both to firms of chartered surveyors and practitioners dealing in this area.
* Looseleaf format in order to facilitate updating
* Recent case law and VAT Tribunal decisions
* Three updates per year, invoiced separately, on a Pay-As-You-Go basis
Contents
1. General principles
2. VAT liability of land transactions
3. Property development
4. Property ownership and management
5. Reliefs for communal residential and charity buildings
6. Protected buildings
7. Construction services
8. Input tax recovery
9. Special cases
10. Appendices