000 00852cab a2200241 4500
001 WB2814-49
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u69108
041 _aeng
245 _aTax exemption
260 _c1992
350 _a0
490 _aEstates Gazette Case Summaries
_v(1992) EGCS 43(2) (28/3/92)
520 _a"Jaymarke Development Ltd v Elinacre Ltd (in liquidation) and others. Court of Session 12 February 1992. This concerned the right of election to waive exemption for VAT in respect of land. The sellers claim that the selling price should be treated as VAT inclusive was upheld.
650 _aSALE OF LAND
650 _aSCOTLAND
650 _aVALUE ADDED TAX ACT 1983
650 _aVALUE ADDED TAX
650 _aWAIVER OF EXEMPTION
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c43410
_d43410