000 00687cab a2200205 4500
001 ABS42803
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u38882
041 _aeng
100 _aDurkacz, V.
245 _aAnother tax on generosity
260 _c1990
350 _a0
490 _aTaxation
_v125(3250) 10 May 1990, 154-158(4)
520 _aExamines the VAT issues that can arise on transfers of land and buildings for no consideration. Also considers the transfer of business assets , including land and buildings, by way of a `transfer of a going concern `.
650 _aFINANCE ACT 1989
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c24936
_d24936