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D3 DASVOIT – disclosure of avoidance schemes

VAT on Construction, Land and Property

Author:
Martin Scammell
Publisher:
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part D: Avoidance Introduction Notifiable arrangements ‘Retail supplies – splitting and value shifting’ Option to tax – anti-avoidance rules ‘Standardised tax products’ Promoters – initial notification Promoters – following initial notification Participants – ...

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