tax point

the time at which a supply of goods or services is treated as taking place and at which VALUE ADDED TAX becomes chargeable.

Collins Dictionary of Law © W.J. Stewart, 2006

References in periodicals archive ?

From a tax point of view, S is amiable and is willing to sell its T stock or to cause T assets to be sold.

Resurrecting transactions to qualify under secs. 338 and 338(h)(10)

"With the large private companies/plcs my team has the opportunity to identify the issues from the tax point of view and then we will call in the accountants to give the specialist advice which would be required.

New private client team will go the extra mile

Mr Stephenson said: 'When it comes to the time for an entrepreneur to retire or sell his business, it is generally far more beneficial from a tax point of view to sell the company itself, as opposed to the trade and assets.

Legal & Finance: Opting out may not be the sensible option

From an income tax point of view, if a taxpayer is subject to tax in a state in which it is doing business, it must file income tax returns in that state.

Income taxes in a multistate environment

SHOULD you be purchasing a second home as an investment property then the tax implications of purchasing a property jointly should be considered not only from an Inheritance Tax point of view but also from Capital Gains Tax standpoint.

When buying, think about what will happen when you sell

This type of fund is much more tax efficient from a capital gains tax point of view as if the manager creates gains within the fund it does not count against your own particular annual capital gains tax exemption, currently pounds 8,500.

Since you ask

If so, you can often achieve a substantial permanent VAT saving by reviewing the tax point for VAT purposes.

Legal and Finance: Tips to help your money go further this year

Who is the better off from an inheritance tax point of view?

Agriculture property relief ( make sure you don't miss out

'The climate has changed completely and from the tax point of view this is a very good time to be in business.'

A climate of change at the Crossroads Motel; Carlton plans to resurrect TV soap Crossroads from the ashes. Three specialists from law firm Martineau Johnson tell John Duckers what lies in store for the new management and staff

VCT's are very attractive from a tax point of view.

Since you ask

The tax point to remember is to make it clear that the money is a grandparent's gift.

How can I invest in my grandson's future?

It is important, not only from an inheritance tax point of view but also from claiming entitlements, to ensure that such occupation does not carry with it rights beyond those of a licence.