Standard-rated supplies of property
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Any VAT incurred on, for example, refurbishment or maintenance works, is not recoverable if it is related to a VAT-exempt supply involving a lease (i.e. a situation where no VAT is charged on the rent). If the supply being made is taxable due to the option to tax, then VAT...Explore the subscription options here to get full access to isurv, including downloads.
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