000 00548cab a2200193 4500
001 WB2348-60
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u63849
041 _aeng
245 _aOverseas business
260 _c1987
350 _a0
490 _aTaxation
_vVol 120 No 3125 27/11/87 p1859
520 _aA letter from HM Customs and Excise clarifies the VAT position on professional services to overseas business.
650 _aVALUE ADDED TAX ACT 1983
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c39722
_d39722