| 000 | 01058cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS40309 | ||
| 008 | 090401t1989 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u22995 | ||
| 041 | _aeng | ||
| 100 | _aKessler, J. | ||
| 245 | _aValue added tax: forewarned, forearmed | ||
| 260 | _c1989 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v122(3183) 19 January 1989, 352-354(3) |
||
| 520 | _aAs a result of the decision of the European Court on zero-rating, the author looks at forthcoming changes to the law on VAT and non-domestic property due to come into effect on 1 April 1989. Discusses the scope for tax planning and how taxpayers can avoid the imposition of VAT on new buildings . Also looks at the implications of three recent cases concerning VAT; Customs & Excise Commissioners v Faith Construction Ltd , Customs & Excise Commissioners v West Yorkshire Independent Hospital (Contract Services) Ltd and Dormers Builders (London) Ltd v Customs & Excise Commissioners . | ||
| 650 | _aEEC | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c15415 _d15415 |
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