1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance Act 2016

21.7“Old” Special Scheme All statutory references in 21.7 are to the VAT Act 1972 as amended and the VAT rate is 21%, as it was at the relevant time. Finance Act 1999 s12C Section 12C was intr...
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Other Editions

  • Value-Added Tax and VAT on Property, Finance Act 2016
  • Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013
  • Value-Added Tax and VAT on Property, Finance Act 2012