Vat And Property
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Immovable Property Under Vat
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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-05-12
Immovable Property Under Vat written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-12 with Law categories.
The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.
Vat In Property And Construction
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Author : Julian Potts
language : en
Publisher:
Release Date : 2005
Vat In Property And Construction written by Julian Potts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Construction industry categories.
This reference book provides the guidance on VAT in the property and construction industry. Based on summaries of VAT cases it includes: the legislation; the operation of VAT; the concept of a VAT 'supply '; compliance property transactions; option to tax; and sales and letting of residential property.
Juvenile Violence
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Author : Jennifer Hillegass
language : en
Publisher:
Release Date : 2000
Juvenile Violence written by Jennifer Hillegass and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Male juvenile delinquents categories.
Vat And Property
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Author : Ann Humphrey
language : en
Publisher:
Release Date : 2015
Vat And Property written by Ann Humphrey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Business & Economics categories.
This book offers clear and practical guidance on the application of UK Value Added Tax (VAT) to UK property transactions, providing assistance to individuals, property businesses, and professionals. It covers guidance on VAT and property issues such as: Introduction to VAT Concepts (terminology, legislation, definitions) * Land Transactions * Residential Property (new building projects, extension and refurbishment, renovations and alterations, conversions, facilities for the disabled, transactions between landlord and tenant, DIY house builders, caravans and houseboats, listed / protected buildings) * Housing Associations * Commercial Property (construction industry, the election to waive exemption, supplies not affected, making an election, revoking an election, input tax claims, avoidance rules, premiums, surrenders and inducements, specialist services, transfer of a business as a going concern) * Anti-Avoidance Legislation * Guarantees * Partial Exemption * Input Tax Recovery * The Capital Items Scheme. [Subject: Value Added Tax, Property Law]
Vat On Property
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Author : Fergus Gannon
language : en
Publisher:
Release Date : 1994
Vat On Property written by Fergus Gannon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Property tax categories.
Vat And Property
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Author : Ann Humphrey
language : en
Publisher: Spiramus Press Ltd
Release Date : 2015-02-24
Vat And Property written by Ann Humphrey and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-24 with Business & Economics categories.
This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: Introduction to VAT concepts: VAT terminology, Legislation, Definitions.Land TransactionsResidential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings.Residential and charitable use buildings, Housing Associations, Cultural bodiesCommercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concernAnti-avoidance legislationGuarantees, Partial exemption, Input tax recovery, the capital items scheme.
Understanding Vat On Property
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Author : David Jordan
language : en
Publisher:
Release Date : 2002
Understanding Vat On Property written by David Jordan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Real property tax categories.
This practical text is suitable for beginners with no prior knowledge of VAT, but it should also provide more experienced practitioners with an authoritative and up-to-date quick-reference guide. Readers should benefit from the author's day-to-day experience of advising on VAT, reflected in the uncomplicated style and layout of the book.
Vat On Property Made Simple
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Author : Michael O’Connor
language : en
Publisher: A&C Black
Release Date : 2012-03-31
Vat On Property Made Simple written by Michael O’Connor and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-31 with Business & Economics categories.
This provides detailed commentary outlining the new rules governing the application of VAT on property. It is an essential title for practitioners concerned with property legislation and the new VAT system in place. Written for practitioners by practitioners,VAT on Property - Made Simple adopts a unique ’transaction based approach’ in analysing this complex area of property tax. It is an essential tool for every professional advisor working in the property business. Key Features Numerous detailed examples, tax tips and taxtraps are used to explain how such transactions are now liable/exempt from VAT under the new VAT system; Provides useful precedents to assist practitionersin drafting Contract, Lease and VAT Clauses, other VAT documents and records; Written by expereinced practitioners for practitioners; Full coverage of the background, legislation and principles of the new VAT system.
Essential Vat For Property Practitioners
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Author : Brian Slater
language : en
Publisher:
Release Date : 1995
Essential Vat For Property Practitioners written by Brian Slater and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Great Britain categories.
The Vat And Property Guide
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Author : Sean Finn
language : en
Publisher:
Release Date : 2005
The Vat And Property Guide written by Sean Finn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Real property tax categories.
This is the second edition to the successful practical guide on the VAT treatment of commercial and non-commercial property transactions and the impact of VAT on the structure of property dealing and investment.