000 00769cab a2200193 4500
001 WB2640-55
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u19400
041 _aeng
245 _aDevelopers win holiday property VAT break
260 _c1990
350 _a0
490 _aAccountancy Age
_v11/10/90 p7
520 _aLooks at the problems of the application of VAT on holiday accommodation following a recent tribunal decision which found that VAT rules did not apply where the supply of a venue for holiday purposes could be distinguished from any supply of accommodation from that facility. Customs and Excise is expected to review its present rules.
650 _aTOURISM
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c12945
_d12945