000 00802cab a2200253 4500
001 WB3014-99
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u24567
041 _aeng
245 _aRent-free period
260 _c1994
350 _a0
490 _aEstates Gazette Case Summaries
_v1994 EGCS 68 (9/4/94)
520 _a"Ridgeons Bulk Ltd v Customs & Excise Commissioners", QBD 23 March 1994, concerned deduction of input tax during a rent-free period and assessment of output tax on the supply of building services.
650 _aINPUT TAX
650 _aLEASES
650 _aOUTPUT TAX
650 _aRENT-FREE PERIODS
650 _aVALUE ADDED TAX
690 _aLANDLORD AND TENANT-CASE LAW
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c16479
_d16479