VAT Planning for Property Transactions

Patrick C. Soares (Autor)

Buch

416 Seiten

1998 | 7th Revised edition
Sweet & Maxwell (Verlag)
978-0-7520-0588-1 (ISBN)

Infos

This text offers analysis of the application of VAT to commercial property transactions, detailed guidance on the VAT legislation and comprehensive tax-planning advice on how to structure property transactions. This edition has been brought up to date with the introduction of the Finance Act 1997. Areas new to this edition include: effects of the Finance Act 1997 provisions which disapply the election to waive VAT exemption on commercial sales and leases; VAT Land Groups - VAT group anti-avoidance provisions; the new capital goods provisions introduced by the 1997 Regulations; the new customs approach to sales of going concern; and conversions to residential (Finance Act 1997) changes.

Inhalt

Introduction. Transactions taxable at the standard rate. Domestic buildings. Commercial buildings. Mortgages, dealings with leases and transfers of business. Timing of supplies. Gifts,sales at undervalue and death.

Produkt-Details

• Zusatzinfo: Illustrations
• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Sachenrecht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 0-7520-0588-X / 075200588X
• ISBN-13: 978-0-7520-0588-1 / 9780752005881
• Zustand: Neuware