000 00827cab a2200241 4500
001 ABS47367
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u61756
041 _aeng
100 _aPrice, A.
245 _aVAT traps for landlord and tenant
260 _c1992
350 _a0
490 _aProperty Finance
_v4(8) September 1992, 93-94(2)
520 _aWarns of the circumstances where the granting of a lease might involve unexpected VAT consequences in, for instance, payment of inducements to a tenant by the landlord, or in the incentive of rent-free periods.
650 _aCUSTOMS & EXCISE NOTICE 742B
650 _aNEVILLE RUSSELL V THE COMMISSIONERS
650 _aVALUE ADDED TAX
690 _aLandlord and tenant
_96252
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c38300
_d38300