000			01490cab a2200265 4500
001			ABS47545
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u62450
041			_aeng
245			_aBetter news for builders
260			_c1992
350			_a0
490			_aTaxation _v130(3377) 29 October 1992, 107-108(2)
520			_aSummarises recent changes in VAT of interest to the construction industry following two decisions which the Customs and Excise Commissioners will not appeal against. "Customs and Excise Commissioners v Briararch Ltd"; "Customs and Excise Commissioners v Curtis Henderson Ltd" (Abstract 46998) refers to input tax deductions on property transactions. "Customs and Excise Commissioners v Link Housing Association Ltd" (Abs 46997) deals with definition of `persons constructing` as in the VAT zero-rating provisions for house builders. Two extra-statutory concessions have also been issued the first dealing with tenants fitting-out costs and secondly the extension of VAT relief on extractor fans and smoke detectors on new buildings.
650			_aCUSTOMS AND EXCISE COMMISSIONERS V BRIARARCH LTD
650			_aCUSTOMS AND EXCISE COMMISSIONERS V CURTIS HENDERSON
650			_aCUSTOMS AND EXCISE COMMISSIONERS V LINK HOUSING ASSOCIATION
650			_aEXTRA-STATUTORY CONCESSIONS
650			_aFITTING OUT COSTS
650			_aVALUE ADDED TAX
650			_aZERO RATING
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c38804 _d38804