VAT and property

By John Walters, David Goy QC

Subjects: Law and legislation, Value-added tax, Taxation, Construction industry, Vendors and purchasers

Description: Examination of all recent changes to VAT brought about by the Finance Act 1989 and EC Commission v. UK and consideration of their practical effect on the taxing of property matters. Includes a comparison of the current treatment of VAT with the pre-1989 treatment for each type of transaction.