No option?
Language: English Series: Taxation ; 128(3341) 20 February 1992, 496-500(5)Publication details: 1992Subject(s): Summary: Questions the new VAT rules on the option to tax brought in by the Value Added Tax (Buildings and Land) Order 1991 (SI 1991:2569), which came into effect on 1 January 1992. Clarifies the Scottish case "Margrie Holdings Limited v Customs and Excise Commissioners" (1991). (See also Abs 46006)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46007 (Browse shelf(Opens below)) | 1 | Available | 56314-1001 |
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Questions the new VAT rules on the option to tax brought in by the Value Added Tax (Buildings and Land) Order 1991 (SI 1991:2569), which came into effect on 1 January 1992. Clarifies the Scottish case "Margrie Holdings Limited v Customs and Excise Commissioners" (1991). (See also Abs 46006)