000 00625cab a2200217 4500
001 ABS40191
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u22028
041 _aeng
100 _aNewth, J.T.
245 2 _aA timely receipt
260 _c1988
350 _a0
490 _aTaxation
_v122(3176) 24 November 1988, 178-179(2)
520 _aExamines the case Dormers Builders (London) Ltd v Customs and Excise (1988) STC 735 which considered the definition of payment for VAT purposes.
650 _aCONVERSION
650 _aFLATS
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c14752
_d14752