| 000 | 00970cab a2200301 4500 | ||
|---|---|---|---|
| 001 | WB3006-41 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u67156 | ||
| 041 | _aeng | ||
| 100 | _aCullen, S. | ||
| 245 | _aEC clarifies VAT on lease surrenders | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aCSW - The Property Week _v46(6) 10 February 1994, 58(1) |
||
| 520 | _aSummarises the European Court ruling on "Lubbock Fine & Co v Customs and Excise Commissioners" on VAT on lease surrenders where the landlord pays the tenant. (See WB3001-52 and Abs50055). | ||
| 650 | _aEC DIRECTIVE 77/388 | ||
| 650 | _aFINANCE ACT 1989 | ||
| 650 | _aIMMOVABLE PROPERTY | ||
| 650 | _aLEASES | ||
| 650 | _aPREMIUMS | ||
| 650 | _aSURRENDER OF LEASES | ||
| 650 | _aVALUE ADDED TAX ACT 1983 | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aVALUED ADDED TAX (BUILDING AND LAND) ORDER 1991 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c42021 _d42021 |
||