In which circumstances should VAT be charged on th...

ACCA Advanced Taxation (ATX) Practice Exam

Question Number 5

In which circumstances should VAT be charged on the sale of commercial buildings?

Only if the building is older than three years Only if the building has not been used If the owner opts to tax or if the building is less than three years old Only if the buyer is a business

✔ Correct Answer:

If the owner opts to tax or if the building is less than three years old

ACCA Advanced Taxation (ATX) Practice Exam

Question Number 5

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