000			01331cam a2200277 4500
001			##E129497
002			##8840
008			050425n2005 000 0 eng u
020			_a1842192299
035			_a(Sirsi) u129497
041	0		_aeng
050	0	4	_a336.271 _c18
100	1		_aPotts, Julian
245	0	0	_aCase in point _bVAT in property and construction
260			_aCoventry _bRICS _c2005
300			_axxx,164p. ; 21cm.
350			_a£19.95
490		0	_aRICS Case in Point Series
520			_aAimed primarily at the quantity surveyor, this is a practical case based guide that gives rapid insight into all the key legal issues. It is a first point of reference for the non-specialist. Based on summaries of VAT cases, this guide covers: legislation; operation of VAT; concept of a VAT 'supply'; compliance issues; commercial property transactions; option to tax; sales and letting of residential property; 'relevant' residential and charitable purpose buildings; listed buildings; urban regeneration and energy efficient construction; and the 5% VAT rate.
590			_aIKA081005
650	2	4	_aVALUE ADDED TAXATION
650	2	4	_aVALUE ADDED TAX
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
690			_aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
942			_n0
999			_c104218 _d104218