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

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

APPENDIX – CONNECTED PERSONS This is Section 97(3) which sets out the definition of Connected Persons VATCA s97(3) (a) In this subsection— ‘control’, in the case of a body corporate or in the ...
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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