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Article
Publication date: 1 December 1992

Alan M. Cushnir

Considers the effect of the European Court′s ruling in relation toVAT zero rating of transactions concerning land and buildings. Describessome legitimate tax planning…

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Abstract

Considers the effect of the European Court′s ruling in relation to VAT zero rating of transactions concerning land and buildings. Describes some legitimate tax planning. Discusses whether the UK legislation is in accordance with the sixth EC VAT Directive.

Details

Journal of Property Finance, vol. 3 no. 2
Type: Research Article
ISSN: 0958-868X

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