000 00859cab a2200241 4500
001 ABS56535
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u24351
041 _aeng
100 _aStapleton, M.
245 _aCustoms excise developers` option
260 _c1997
350 _a0
490 _aEstates Gazette
_v(9705) 1 February 1997, 153-155(3)
520 _aExplains proposed changes in the way landlords recover VAT on commercial property transactions, and through practical examples, highlights problems that may occur. Discusses on which occasions to charge VAT, and concludes that these changes should not be made.
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aOPTION TO TAX
650 _aPROPERTY TRANSACTIONS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c16326
_d16326