000 00689cab a2200193 4500
001 ABS40433
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u23821
041 _aeng
100 _aParte, D.
245 _aReverse premiums and VAT
260 _c1989
350 _a0
490 _aEstates Gazette
_v(8904) 28 January 1989, 28-30(2)
520 _aExamines payment of VAT and reverse premiums , referring to the decisions in Gleneagles Hotel PLC v Customs & Excise Commissioners VAT Tribunal 1986 Abstract 37351 and Neville Russell v Customs & Excise Commissioners VAT Tribunal 1987 Abstract 38659.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c15947
_d15947