000 00806cab a2200229 4500
001 WB3145-61
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u40949
041 _aeng
245 _aProperty lease-back test case
260 _c1995
350 _a0
490 _aEstates Gazette Case Summaries
_v(1995) EGCS 179, (25/11/95)
490 _aAccountancy Age
_v23 November 1995, 4(2)
520 _a"Robert Gordon`s College v Customs and Excise Commissioners" HL 16 November 1995. The College`s appeal to be a VAT-exempt organisation over their lease and licence back of development land and buildings has been allowed.
650 _aPROPERTY LEASE-BACK
650 _aTEST CASE
650 _aVAT EXEMPTION
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c26264
_d26264