Value added tax (VAT)
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Land transactions are generally exempt from VAT (Schedule 9, VATA 1994) unless otherwise specified. Land includes the grant of any interest or right over the land and includes transactions such as: the sale of freehold or major leasehold (over 21 years) interest in land and any structure standing on it (other...Explore the subscription options here to get full access to isurv, including downloads.
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