000			00942cab a2200241 4500
001			WB2817-75
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u51769
041			_aeng
245			_aExemption for land
260			_c1992
350			_a0
490			_aEstates Gazette Case Summaries _v(1992) EGCS 53(1) (18/4/92)
520			_a"McGrath v Customs and Excise Commissioners" QBD 4 March 1992. M`s appeal against an assessment for VAT on his guest house, claiming the provision of facilities for permanent guests should not be considered in the same way as those for casual customers, was dismissed under an interpretation of the Value Added Tax Act 1983, schedule 6: `Exemption group 1 land.
650			_aBOARDING HOUSES
650			_aEXEMPTION
650			_aHOTELS
650			_aVALUE ADDED TAX ACT 1983
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c32124 _d32124