| 000 | 00711cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS46169 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u57043 | ||
| 041 | _aeng | ||
| 100 | _aOzanne, J. | ||
| 245 | _aBusiness premises with value added | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aAccountancy _vApril 1992, 90(1) |
||
| 520 | _aWarns that tenants could face VAT liability on rent-free periods in the light of "Lambert Smith Hampton v Customs and Excise Commissioners". decision. | ||
| 650 | _aBUSINESS TENANCIES | ||
| 650 | _aLAMBERT SMITH HAMPTON | ||
| 650 | _aLEASES | ||
| 650 | _aRENT-FREE PERIODS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c34781 _d34781 |
||