000 00930cab a2200193 4500
001 ABS40437
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u23864
041 _aeng
100 _aHedley, C.
245 _aVAT on construction
260 _c1989
350 _a0
490 _aEstates Gazette
_v(8907) 18 February 1989, 24-66(3)
520 _aDiscusses the effect of the imposition of VAT at the standard rate on new commercial construction, rents and building land . Pays particular attention to the effect on land values , capital values and investment , Considers whether rental values may be forced downwards through being subject to VAT and suggests implications at rent review . Includes a table illustrating various types of property transaction, their current and future VAT status following publication of the draft legislation.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c15975
_d15975