| 000 | 00801cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB3304-35 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u33175 | ||
| 041 | _aeng | ||
| 245 | _aTax loophole | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aFinancial Times _v21 January 1997, 16(2) |
||
| 520 | _aDiscusses the impact on the commercial property market of closing the `option to tax` loophole. The scheme is used by businesses which do not charge VAT on their goods or services, to avoid paying VAT on their business premises. | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aOPTION TO TAX | ||
| 650 | _aPROPERTY TAX | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c22178 _d22178 |
||