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This reference book provides you with guidance on VAT in the property and construction industry. Focusing on all the key casedecisions,this practical and concise book will be invaluable to understand when and where VAT applicable and is an ideal first point of reference for the non-specilaist.
Based on summaries of VAT cases this guide covers:the legislation; the operation of VAT; the concept of a VAT 'supply '; compliance property transactions; option to tax; sales and letting of residential property; 'relevant 'residential and charitable purpose buildings; and urban regeneration and energy efficient construction.