000 00771cab a2200241 4500
001 ABS53336
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u3625
041 _aeng
100 _aJames, D.
245 _aVAT anti-avoidance legislation
260 _c1995
350 _a0
490 _aCSM (Chartered Surveyor Monthly)
_v4(9) July/August 1995, 40-41; September 1995, 12(3
520 _aExplains new proposals to clamp down on the lease and leaseback arrangement, which is seen as being a VAT loopholes. See CSM September 1995 for correction to telephone number given.
650 _aDEVELOPMENT
650 _aLEASE AND LEASEBACK
650 _aLEASES
650 _aLOOPHOLES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2228
_d2228