Value added tax (VAT)
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This is defined in section 19 to VATA 1994. HMRC considers that section 19(5) can be taken to have the same meaning in relation to property assets as section 272 to the TCGA 1992. Supplies at less than market value HMRC may direct that the value of a supply is to be the open...Explore the subscription options here to get full access to isurv, including downloads.
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