| 000 | 00856cab a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS43433 | ||
| 008 | 090401t1990 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u41692 | ||
| 041 | _aeng | ||
| 100 | _aDick, J. | ||
| 245 | _aVAT and lease surrenders | ||
| 260 | _c1990 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9035) 1 September 1990, 43-76(2) |
||
| 520 | _aOne of the changes to VAT legislation introduced by the Finance Act 1989 was the imposition of VAT on the surrender of a lease by the tenant . Following the removal of this exemption , this article examines the VAT consequences of such a surrender and the problems that could arise. | ||
| 650 | _aBUSINESS TENANCIES | ||
| 650 | _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c26761 _d26761 |
||