000 00821cab a2200253 4500
001 WB2943-68
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u72221
041 _aeng
245 _aDuty to account for VAT
260 _c1993
350 _a0
490 _aEstates Gazette Case Summaries
_v1993 EGCS 182 (13/11/93)
520 _a"Sargent v Customs and Excise Commissioners", ChD 27 October 1993, considered what should happen to the VAT paid on rents when a company goes into receivership.
650 _aDUTY TO ACCOUNT
650 _aLAW OF PROPERTY ACT 1925 S109
650 _aRENTS
650 _aVALUE ADDED TAX (GENERAL) REGULATIONS 1985
650 _aVALUE ADDED TAX ACT 1983
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c45598
_d45598