VAT can be an extremely complex area to advise on. Continually evolving, it holds many planning opportunities and pitfalls for advisers and property businesses. The second edition of this authoritative book provides a clear guide to the legislation, explaining how it applies to every type of property development and transaction. Fully revised, updated and expanded, the book: includes over 60 Tribunal cases; covers legislative developments including new TOGC conditions and changes to VAT groups, partial exemption, tax points ...
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VAT can be an extremely complex area to advise on. Continually evolving, it holds many planning opportunities and pitfalls for advisers and property businesses. The second edition of this authoritative book provides a clear guide to the legislation, explaining how it applies to every type of property development and transaction. Fully revised, updated and expanded, the book: includes over 60 Tribunal cases; covers legislative developments including new TOGC conditions and changes to VAT groups, partial exemption, tax points for construction services and certificates for charity use buildings; offers a new case digest including the ECJ decision on Halifax Plc; focuses on HMRC policy decisions since 2002; contains extracts from legislation with consolidated amendments; and features two new chapters dealing with charity buildings and protected buildings. Written by an experienced VAT consultant, this book includes pertinent examples from practice to illustrate the issues covered.
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Seller's Description:
This is an ex-library book and may have the usual library/used-book markings inside. This book has soft covers. In good all round condition. Please note the Image in this listing is a stock photo and may not match the covers of the actual item, 600grams, ISBN: 9781853289941.