| 000 | 00834cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS39792 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u18990 | ||
| 041 | _aeng | ||
| 100 | _aDurkacz, V. | ||
| 245 | _aNew VAT planning opportunities | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v121(3164) 2 September 1988, 498-501(4) |
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| 520 | _aSome UK zero rates will be abolished on 1 April 1989, when new VAT rules come into effect. In this article the author examines the implications for the construction industry and in particular considers construction services, building land , new buildings , sales of used buildings and the landlords` option to tax. Concludes with a summary of the major points. | ||
| 650 | _aZERO RATING | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c12637 _d12637 |
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