000 00895cab a2200253 4500
001 WB2808-40
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u39508
041 _aeng
245 _aRent-free periods ruled VAT free
260 _c1992
350 _a0
490 _aEstates Times
_v(1130) 14 February 1992, 3(1)
490 _aVAT Newsletter
_v(11) February 1992 (2)
520 _aCustoms and Excise has withdrawn its VAT penalty on the rent-free period charged to Lambert Smith Hampton after issuing a revised assessment. Call for Customs and Excise to issue ruling on rent-free periods. See also WB2746-43.
650 _aBUSINESS TENANCIES
650 _aLAMBERT SMITH HAMPTON
650 _aPERFORMANCE OF A SERVICE TO THE LANDLORD
650 _aRENT-FREE PERIODS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c25355
_d25355