000 00906cab a2200277 4500
001 ABS53145
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u2377
041 _aeng
110 _aRowlandA.
_93183
245 _aVAT on property: recent developments
260 _c1995
350 _a0
490 _aSolicitors` Journal
_v139(23) 16 June 1995, 581-582(2)
520 _aAn update of recent developments in the treatment of property transactions for VAT, including commentary on election to waive exemption, the developers self supply charge and surrender of lease.
650 _aCONVERSIONS
650 _aELECTION TO WAIVE
650 _aFIXTURES
650 _aSELF SUPPLY CHARGE
650 _aSURRENDER OF LEASES
650 _aVALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1995
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c1434
_d1434