VAT: treatment of tenants` fitting out costs
Language: English Series: Simon`s Tax Intelligence ; (41) 15 October 1992, 867-868(1)Publication details: 1992Subject(s): Summary: Customs and Excise is introducing an extra-statutory concession under the self-supply charge on buildings rule. The value of supplies made to the person liable to pay the charge only needs to be included in the calculation. Details are contained in VAT notice 742A Part III, to be revised in due course.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| News article | London News article | WB2841-57 (Browse shelf(Opens below)) | 1 | Available | 43829-1001 |
Customs and Excise is introducing an extra-statutory concession under the self-supply charge on buildings rule. The value of supplies made to the person liable to pay the charge only needs to be included in the calculation. Details are contained in VAT notice 742A Part III, to be revised in due course.