VAT and Property - Softcover

Howard Scott; Dermot McLellan

Softcover

ISBN 10: 0406552010 ISBN 13: 9780406552013

Publisher: Butterworths, 1989

Synopsis

Since its introduction in 1973, VAT has always been an important consideration in property transactions. The major changes introduced on 1 April 1989 and 1 August 1989 as a direct result of the European court decision create ever more pitfalls for the unwary and greatly increase the complexity of the tax as it applies to land and property transactions. This book is written by two practitioners in a leading property practice and is intended as a comprehensive guide to VAT as it applies to property construction, development and investment and to transactions in land and buildings. It is aimed primarily at professional advisers and practitioners such as solicitors, accountants, surveyors and so on, but it should also be an invaluable guide for anyone involved in property development and investment. It includes the current law and practice of VAT as at 1 August 1989 and refers in full to the relevant statutes, cases and customs and excise publications. The law before 1 April 1989 and the transitional rules and reliefs are fully covered. Further changes to the legislation have already been proposed at the time of going to print and these are referred to in the text where appropriate.

Edition details

• Publisher: Butterworths
• Publication date: 1989
• Language: English
• ISBN 10: 0406552010
• ISBN 13: 9780406552013
• Binding: Paperback
• Number of pages: 250