000 00700cab a2200181 4500
001 WB2637-64
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u65956
041 _aeng
245 _aVAT ruling opens door for builders
260 _c1990
350 _a0
490 _aAccountancy Age
_v13/9/90 p8
520 _aDiscusses the recent VAT Tribunal case which concerned whether doors hung in front of the recesses of houses built by McLean - a division of the Tarmac group - were part of the internal structure of the building and hence zero-rated for VAT , or whether they were tax-exempt fixtures and fittings .
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c41204
_d41204