000 00774cab a2200229 4500
001 ABS47547
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u62455
041 _aeng
100 _aRichards, G.
245 _aVAT on stamp duty
260 _c1992
350 _a0
490 _aLaw Society`s Gazette
_v(42) 18 November 1992, 18-22(3)
520 _aExamines a number of issues arising from the Inland Revenue revised statement of practice (SP11/91) dealing with VAT and stamp duty including the differences between residential and business, lease duty, agreements and transfers of going concerns.
650 _aSTAMP DUTY
650 _aVALUE ADDED TAX
650 _aZERO-RATING
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c38807
_d38807