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

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

7.4Importation 7.4.1General VATCA s53, s54 and s120(7) “Import” in VAT terms has a specific meaning. It refers only to the importation of goods into the EU from outside the EU. VAT must be accoun...
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Other Editions

  • Value-Added Tax & 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