tailieunhanh - VAT LIABILITY AND THE IMPLICATIONS OF COMMERCIAL PROPERTY TRANSACTIONS

Most people can remember where they were when news broke of a worldshattering event, . the assassination of President Kennedy or the death of Princess Diana. As testament to a ‘sad life’ as a VAT consultant, I can remember precisely where I was on 21 June 1988 (in my car and on my way to address a meeting of the West Wycombe Women’s Institute) when the European Court of Justice (ECJ) released its judgement against the UK’s zero rated treatment of commercial property transactions. | THOROGOOD PROFESSIONAL INSIGHTS A SPECIALLY COMMISSIONED REPORT VAT LIABILITY AND THE IMPLICATIONS OF COMMERCIAL PROPERTY TRANSACTIONS Tim Buss AITT THOROgOOD THOROGOOD PROFESSIONAL INSIGHTS A SPECIALLY COMMISSIONED REPORT VAT LIABILITY AND THE IMPLICATIONS OF COMMERCIAL PROPERTY TRANSACTIONS Tim Buss AITT THOROC 00D Other Thorogood Professional Insights Applying the Employment Act 2002 - Crucial Developments for Employers and Employees Audrey Williams Commercial Contracts - Drafting Techniques and Precedents Robert Ribeiro Damages and other Remedies for Breach of Commercial Contracts Robert Ribeiro Technical Aspects of Business Leases Malcolm Dowden Tax Planning Opportunities for Family Businesses in the New Regime Christopher Jones Trade Secrets of Successfully Acquiring Unquoted Companies Barrie Pearson Special discounts for bulk quantities of Thorogood books are available to corporations institutions associations and other organisations. For more information contact Thorogood by telephone on 020 7749 4748 by fax on 020 7729 6110 or email us info@ Thorogood Publishing Ltd 10-12 Rivington Street London EC2A 3DU. t 020 7749 4748 f 020 7729 6110 e info@ w Tim Buss 2005 All rights reserved. No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any means electronic photocopying recording or otherwise without the prior permission of the publisher. This Report is sold subject to the condition that it shall not by way of trade or otherwise be lent re-sold hired out or otherwise circulated without the publisher s prior consent in any form of binding or cover other than in which it is published and without a similar condition including this condition being imposed upon the subsequent purchaser. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author or publisher. A CIP .