000 00769cab a2200217 4500
001 WB2742-55
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u27843
041 _aeng
245 _aVAT danger that could face scottish agents
260 _c1991
350 _a0
490 _aScotsman
_v29 October 1991, 29(1)
520 _aWarns commercial property managing agents acting for overseas landlords of a possible liability to VAT following the introduction of VAT on rent charged on new-build or refurbished commercial property since August 1989. Suggest insuring against this risk.
650 _aMANAGING AGENTS
650 _aOVERSEAS LANDLORDS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c18765
_d18765