000			00965cab a2200289 4500
001			ABS55637
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u17693
041			_aeng
100			_aVivian, J.
245			_aVAT is a minefield for both parties
260			_c1996
350			_a0
490			_aProperty Week _v56(2) 12 July 1996, 22-23(2)
520			_aWarns that VAT rules on leases are a minefield for landlord and tenant. Gives guidelines on rules, including for landlord`s - election to waive exemption, surrenders and reverse surrenders, incentives on grant; and for tenants - specific charges to tenants, and landlords` costs.
650			_aLANDLORDS
650			_aLEASES
650			_aSERVICE CHARGES
650			_aSURRENDER OF LEASE
650			_aTENANTS
650			_aVALUE ADDED TAX
690			_aLandlord and tenant _96252
690			_aTAXATION
700			_aSavory, J.
942			_n0
948			_c04/03/1997
999			_c11733 _d11733