000 00710cab a2200229 4500
001 ABS40193
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u22043
041 _aeng
100 _aParker, R.
245 _aPostman did not call
260 _c1988
350 _a0
490 _aTaxation
_v122(3177) 1 December 1988, 207-208(2)
520 _aDiscussion of the VAT Tribunal case Richard Costain Ltd v Customs and Excise Commissioners , which considered the problem of when a letter is posted to the VAT office but does not arrive.
650 _aAIKMAN V WHITE
650 _aHAYMAN V GRIFFITHS
650 _aRETURN
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c14762
_d14762