000 00695cab a2200229 4500
001 ABS49721
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u72510
041 _aeng
100 _aSelby, M.
245 _aContinuing concerns
260 _c1993
350 _a0
490 _aTaxation
_v132(3428) 4 November 1993, 100-103(4)
520 _aExamines the relationship between the transfers of going concerns rules and transfers of land and buildings in the light of some VAT tribunal results.
650 _aPROPERTY TRANSACTIONS
650 _aTRANSFER OF GOING CONCERNS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c45821
_d45821