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

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

12.3The Concept of a ‘Cost Component’ in the Recovery of Input VAT Article 168 Recast Directive provides that taxable persons may deduct VAT “in so far as the goods and services are used for th...
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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