1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

5.3Deemed Non-Supplies VATCA s20 and s22(2) VAT legislation contains a number of deeming provisions whereby certain changes in ownership of goods are specifically deemed not to be a supply for VAT...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.