| 000 | 00797cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2746-43 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u50565 | ||
| 041 | _aeng | ||
| 245 | _aVAT on rent-free periods | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Times _v(1121) 22 November 1991, 1(1) |
||
| 520 | _aCustoms & Excise is charging VAT on rent-free periods claiming that they are to be treated as similar to reverse premiums and therefore subject to VAT. This thinking goes against "Neville Russell v Customs & Excise" 1987 VATTR 13 194. | ||
| 650 | _aCUSTOMS & EXCISE | ||
| 650 | _aRENT-FREE PERIODS | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aLANDLORD AND TENANT-BUSINESS TENANCIES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c31554 _d31554 |
||