| 000 | 01030cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS51638 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u36597 | ||
| 041 | _aeng | ||
| 100 | _aLagerberg, F. | ||
| 245 | _aProof of existence | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v134(3477) 27 October 1994, 90-91(2) |
||
| 520 | _aIn "Customs & Excise Commissioners v Lewis" (1994 WB3024-69), the court was asked to decide whether remnants of a barn on which L planned to build constituted an `existing building`, conversion of which would be standard rated for VAT, or merely a site for new building which would be zero rated. The definition of `existing` is debated here. | ||
| 650 | _aAPPEARANCE | ||
| 650 | _aBARN | ||
| 650 | _aCONVERSION | ||
| 650 | _aCUSTOMS AND EXCISE COMMISSIONERS V LEWIS | ||
| 650 | _aEXISTING BUILDING | ||
| 650 | _aMATERIAL | ||
| 650 | _aPLANNING PERMISSION | ||
| 650 | _aZERO-RATING | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c23714 _d23714 |
||