000 00797cab a2200229 4500
001 WB2830-59
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u68999
041 _aeng
245 _aVAT ruling favourable for small businesses
260 _c1992
350 _a0
490 _aFinancial Times
_v28 July 1992, 6(1)
520 _aThe Court of Appeal found that an electrical contractor was not able to pay VAT, which was due, accepting as a `reasonable excuse` the fact that the contractor`s chief customer had paid late. The decision is welcomed by the Federation of Small Businesses.
650 _aLATE PAYMENT
650 _aREDBRIDGE LBC
650 _aSMALL BUSINESSES
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c43334
_d43334