Ask the Team: When does the VAT tax point arise in relation to a sum paid under an exclusivity agreement? | Practical Law
https://content.next.westlaw.com/practical-law/document/If7778e98e84d11e398db8b09b4f043e0/Ask-the-Team-When-does-the-VAT-tax-point-arise-in-relation-to-a-sum-paid-under-an-exclusivity-agreement?viewType=FullText&transitionType=Default&contextData=(sc.Default)
An article considering when the tax point arises for VAT purposes in relation to an exclusivity agreement under which the buyer pays the seller a lump sum that is deductible from the purchase price if the parties exchange contracts.
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Ask the Team: When does the VAT tax point arise in relation to a sum paid under an exclusivity agreement?
Practical Law UK Legal Update 4-500-3124
(Approx. 6 pages)
Ask the Team: When does the VAT tax point arise in relation to a sum paid under an exclusivity agreement?
by PLC Property and PLC Tax
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Published on 26 Oct 2009
•
United Kingdom
An article considering when the tax point arises for VAT purposes in relation to an exclusivity agreement under which the buyer pays the seller a lump sum that is deductible from the purchase price if the parties exchange contracts.