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

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

5.18To what Transitional Interests Does the CGS Apply? VATCA s95(12)(a) Any interest that qualifies as a transitional interest is treated as a capital good (s95(12)(a)). Where your interest is a f...
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