000 00725cab a2200217 4500
001 WB2801-70
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u53114
041 _aeng
245 _aRICS reassured on rent-free periods
260 _c1991
350 _a0
490 _aRICS Press Release
_v(PR123/91) 16 December 1991 (2)
520 _aHM Customs and Excise are not planning to introduce charges for VAT on rent- free periods offered in commercial property leases, despite fears raised by a recent judgement.
650 _aNEVILLE RUSSELL CASE
650 _aRENT-FREE PERIODS
690 _aLANDLORD AND TENANT-BUSINESS TENANCIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c32766
_d32766