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

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

23.6Leasing For VAT purposes, leasing is categorised as a service, owing to the fact that there is no automatic transfer of ownership in the goods. The rate at which leasing services are VATable ...
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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