000 00776cab a2200253 4500
001 ABS52017
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u54896
041 _aeng
100 _aNattrass, R.
245 _aValue added tax: sledgehammer to crack a nut
260 _c1994
350 _a0
490 _aTaxation
_v134(3484) 15/22 December 1994, 271-273(3)
520 _aConsiders the Value Added Tax (Buildings and Land) Order 1994 and argues that it is of unnecessarily wide scope.
650 _aLEASES
650 _aNON DOMESTIC PROPERTY
650 _aPROPERTY HOLDING COMPANIES
650 _aVALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1994
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c33627
_d33627