000 00537cab a2200193 4500
001 WB25217-38
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u58191
041 _aeng
245 _aVAT on farm rents
260 _c1989
350 _a0
490 _aBritish Farmer
_vvol 5 no 3, April 1989 p4
520 _aBriefly reviews the position of tenant farmers whose landlords may opt to charge VAT on rents (not dwellings).
650 _aFARM RENTS
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c35504
_d35504