000 00741cab a2200193 4500
001 ABS42076
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u34568
041 _aeng
100 _aDockley, T.
245 _aHolding companies win again
260 _c1990
350 _a0
490 _aTaxation
_v124(3234) 18 January 1990, 437(1)
520 _aBrief examination of Customs & Excise Commissioners v C H Beazer (Holdings) plc . The basis of the case concerns exemption from VAT . Through the use of regulation 25 of the VAT (General) Regulations 1980 certain supplies incidental to a persons business are excluded from the figure for total supplies.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c22875
_d22875