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VAT and the Property Cycle

John Voyez, Head of VAT and Chair of the Property Group at Smith & Williamson, explores the link between the property cycle, Customs' views on avoidance, and developments in VAT legislation and case law

 
John Voyez Head of VAT and Chair of the Property Group at Smith & Williamson explores the link between the property cycle Customs' views on avoidance and developments in VAT legislation and case law
 
VAT law in relation to property is amongst the most complex tax legislation on the statute books. It has developed in twists and turns frequently in response to the highs and lows of the property cycle and changing Customs' attitudes over the last 15 years.
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