| 000 | 01123cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS39578 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u17560 | ||
| 041 | _aeng | ||
| 100 | _aHedley, C. | ||
| 245 | _aValue added tax : the effects of the European Court judgment | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(8826) 2 July 1988, 24-102(3) |
||
| 520 | _aExamines the effects of the European Court`s decision to impose VAT on new construction and the government decision to impose VAT on development land and on rents at a landlord`s discretion. This option to add VAT to the rent bill will dramatically reduce the impact of the European Court`s decision. Considers the effects of imposing VAT on rent on commercial , industrial and retail property. Includes tables illustrating the current and future tax status of commercial property supplies and the effect of VAT on offices in prime centres and in provincial towns. | ||
| 650 | _aBUILDING INDUSTRY | ||
| 650 | _aEEC | ||
| 650 | _aNON RESIDENTIAL | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c11644 _d11644 |
||