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Terms of Paymex ruling relate to all arrangements
The purchaser of a florist’s business also wishes to buy the firm's premises (which are subject to an option to tax) from the landlord
Scope of exemption maintained following new Act
Review repeats call for IT/NI merger and extension of VAT
A supplier of mechanical equipment has sold €50,000 worth of goods to the Republic of Ireland in each of the past three years
VAT initiative closes 30 September
K Duhra and P Duhra (TC1182)
McMullen Holdings Ltd (TC1187)
Amounts can be used for VAT purposes
A client has purchased land with the intention of building and selling new houses on it. The project has not gone ahead and the land is to be sold as an exempt sale
Correct treatment remains in information sheet 03/09
Ruth Holmes (TC1207)
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