000 00737cab a2200229 4500
001 WB2813-40
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u63973
041 _aeng
245 _aVAT on rent free periods
260 _c1992
350 _a0
490 _aAccountancy Age
_v19 March 1992, 11(1)
520 _aA VAT tribunal is likely to find that VAT is payable on the notional value of a three year rent-free period. This decision could mean many businesses facing large VAT bills.
650 _aNEVILLE RUSSELL V CUSTOMS AND EXCISE COMMISSIONERS
650 _aRENT-FREE PERIODS
650 _aRIDGONS BULK
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c39812
_d39812