000			01097cab a2200277 4500
001			ABS50983
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3827
041			_aeng
100			_aJordan, D.
245			_aDoes charity begin at home?
260			_c1994
350			_a0
490			_aTaxation _v133(3457) 9 June 1994, 246-250(4)
520			_aOutlines the categories of building work which qualify for relief, and which apply specifically to charitable bodies. Highlights the need for careful planning to ensure that work does fall into one of these categories in order to gain zero rating. With reference to Group 8 of Schedule 5 Value Added Tax Act 1983, covers the disposal of major interests, construction work, self-supply charges and handicapped persons. References to VAT caselaw throughout.
650			_aCHARITIES
650			_aGROUP 8
650			_aMEADOWS
650			_aDAVID LEWIS CENTRE
650			_aVALUE ADDED TAX ACT 1983
650			_aVILLAGE HALLS
650			_aZERO RATING
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c2319 _d2319