| 000 | 00856cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS46998 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u60319 | ||
| 041 | _aeng | ||
| 245 | _aCustoms and Excise Commissioners v Briararch Ltd; Customs and Excise Commissioners v Curtis Henderson Ltd | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Cases _v(1992) STC 732-740(9) |
||
| 520 | _aQBD 20 July 1992. It was held that builders, who had granted short lettings on their properties pending a sale, were found to be entitled to an apportionment of input tax. | ||
| 650 | _aAPPORTIONMENT | ||
| 650 | _aEC COUNCIL DIRECTIVE 77/388 | ||
| 650 | _aINPUT TAX | ||
| 650 | _aVALUE ADDED TAX (GENERAL) REGULATIONS 1985 | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c37177 _d37177 |
||