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C17 The CGS – disposal, destruction, deregistration etc

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part C: Input Tax Introduction Outright taxable disposal The ‘disposal test’ Outright exempt disposal Part disposal: Disposal as a TOGC Disposal for no consideration Loss or destruction ...

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