000			01046cab a2200277 4500
001			ABS45373
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u52581
041			_aeng
100			_aDurkacz, V.
245			_aVAT planning : architects and clients
260			_c1991
350			_a0
490			_aArchitects` Journal _v194(13) 25 September 1991, 55-57(3)
520			_aSummarises the major current issues on VAT and design, including listing who can recover VAT and zero-rated buildings, and highlights areas where architects have a role to play in saving clients money by designing with a view to VAT on construction costs. Looks specifically at whether VAT should be charged on buildings listed under Town and Country Planning Act 1971.
650			_aARCHITECTS
650			_aBUILT ENVIRONMENT-BUILDING COSTS
650			_aCLIENTS
650			_aDESIGN
650			_aLISTED BUILDINGS
650			_aVALUE ADDED TAX
650			_aZERO RATING
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c32532 _d32532