Builders
Goods of a description ordinarily incorporated by
– see Building materials
Housebuilder: revised plan
Adjustment of past returns
Commentary –
Indirect Tax Reporter ¶19-580
Calculation of adjustment
Commentary –
Indirect Tax Reporter ¶19-580
Current and future periods
Commentary –
Indirect Tax Reporter ¶19-580
Generally
Commentary –
Indirect Tax Reporter ¶19-580
Grant of major interest to connected person to recover input tax: not abusive
Commentary –
Indirect Tax Reporter ¶19-580
Incorrect certificate, penalty
Materials
– see Building materials