000 00791cab a2200229 4500
001 ABS47152
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60939
041 _aeng
100 _aBoutell, M.
245 _aValue added tax: new developments in the treatment of rent -frees
260 _c1992
350 _a0
490 _aEstates Gazette
_v(9237) 19 September 1992, 97(1)
520 _aDiscusses VAT implications of the giving of rent-free periods as a result of the decision of the VAT London Tribunal in "Ridgeons Bulk v Customs and Excise Commissioners".
650 _aCUSTOMS AND EXCISE COMMISSIONERS V BATTERSEA LEISURE LTD
650 _aRENT-FREE PERIODS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c37679
_d37679