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

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

5.17The Status of an Assigned Transitional Interest VATCA s95(1) An assigned legacy lease is still a transitional interest within the meaning of s95(1). However s95(1) will not apply to an interes...
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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