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Relevant transferees

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part H: The option to tax H16 Anti-Avoidance Rules – Test One: CGS Likelihood Who is expected to bring the property into the CGS? What counts as a transfer? Circularity – what if the transaction itself brings the transferee into the CGS? ...

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