| 000 | 00867cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB3035-41 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u52981 | ||
| 041 | _aeng | ||
| 245 | _aLubbock Fine case | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _v(31) 4 August 1994, 1011-1012; (38) 22 September 1 |
||
| 520 | _aProvides guidance following advice from Treasury Counsel on the VAT liability on the surrender of a lease, reverse surrenders and the lifting of a restrictive covenant on land. | ||
| 650 | _aLUBBOCK FINE & CO V CUSTOMS AND EXCISE COMMISSIONERS | ||
| 650 | _aREVERSE SURRENDERS | ||
| 650 | _aSURRENDER OF LEASES | ||
| 650 | _aVAT LIABILITY | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aLANDLORD AND TENANT-BUSINESS TENANCIES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c32690 _d32690 |
||