| 000 | 00707cab a2200181 4500 | ||
|---|---|---|---|
| 001 | WB2647-39 | ||
| 008 | 090401t1990 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u35529 | ||
| 041 | _aeng | ||
| 245 | _aVAT problems | ||
| 260 | _c1990 | ||
| 350 | _a0 | ||
| 490 |
_aAccountancy Age _v29/11/90 p9,11 |
||
| 520 | _aCustoms and Excise view the sale of tenanted commercial property as the sale of a going concern ; and for transfer of going concern rules to apply, the vendor does not have the choice not to charge VAT on rent . Zero rating of alterations to listed buildings remains complicated by the definition of alterations or repair . | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c23254 _d23254 |
||