000 00610cab a2200193 4500
001 ABS44480
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u47388
041 _aeng
100 _aLightman, S.
245 4 _aThe capital goods scheme and sale of tenanted properties
260 _c1991
350 _a0
490 _aSolicitors` Journal
_v135(7) 22 February 1991, 214-216 (3)
520 _aA VAT refresher, looking at capital goods scheme , option to tax on property and the transfer of a business as a going concern .
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c29887
_d29887