By João Belo Rodeia, Alberto Campo Baeza

Книга 2G Aires Mateus 2G Aires MateusКниги Строительство Год издания: 2003 Формат: pdf Издат.:GGili Страниц: 146 Размер: 28 Язык: Английский0 (голосов: zero) Оценка:-

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In addition, a person who is not registered for VAT in the UK but acquires goods from another EC member state, or make distance sales in the UK, above certain value limits may be required to register for VAT in the UK. VAT exempt supplies If a supply is exempt from VAT this means that no tax is payable – but equally the person making the exempt supply cannot normally recover any of the VAT on their own costs relating to that supply. Generally property transactions such as leasing of land and buildings are exempt unless a landlord chooses to standard-rate its supplies by a process known as opting to tax.

The current state of the law on the meaning of plant derives from the decision in the case of Wimpy International Ltd v Warland and Associated Restaurants Ltd v Warland in the late 1980s. The Judge in that case said that there were three tests to be applied when considering whether or not an item is plant. 6 1. 2. 3. Capital Allowances Is the item stock in trade? If the answer yes, then the item is not plant. Is the item used for carrying on the business? In order to pass the business use test the item must be employed in carrying on the business; it is not enough for the asset to be simply used in the business.

8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. Machinery (including devices for providing motive power) not within any other item in this list. Gas and sewerage systems provided mainly – a. Should be a to meet the particular requirements of the qualifying activity, or b. Should be b to serve particular plant or machinery used for the purposes of the qualifying activity. Omitted. Manufacturing or processing equipment; storage equipment (including cold rooms); display equipment; and counters, checkouts and similar equipment.

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