000			00760cab a2200253 4500
001			WB3005-48
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u62337
041			_aeng
245			_aSurrendering VAT
260			_c1994
350			_a0
490			_aEstates Gazette _v(9404) 29 January 1994, 61(1)
520			_aOpinion varies whether, after "Lubbock Fine & Co v Customs & Excise Commissioners", VAT will be refunded to landlords, for lease surrenders in the past.
650			_aEC SIXTH DIRECTIVE
650			_aLEASES
650			_aPREMIUMS
650			_aSURRENDER OF LEASE
650			_aVALUE ADDED TAX
690			_aLANDLORD AND TENANT-BUSINESS TENANCIES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c38744 _d38744