000 00732cab a2200193 4500
001 ABS43432
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u41686
041 _aeng
100 _aSpencer, P.
245 4 _aThe taxation of service charges
260 _c1990
350 _a0
490 _aLaw Society`s Gazette
_v87(31) 5 September 1990, 24-25(2)
520 _aExplains the taxation of service charges on commercial property , considering the timing of the landlord `s expenditure and service charge receipts, the treatment of capital expenditure, sinking funds and the treatment of rents , including service charges, in relation to VAT .
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c26757
_d26757