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

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

13.1Introduction The time of supply, i.e. the chargeable event, is a critical event in the VAT system determining as it does when VAT falls due and when it is payable. Recast VAT Directive art. 62...
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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