000 00802cab a2200229 4500
001 ABS49726
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u72532
041 _aeng
245 _aRidgeons Bulk Ltd v Customs and Excise Commissioners
260 _c1992
350 _a0
490 _aValue Added Tax Tribunal Reports
_v(1992) VATTR 169-175(7)
520 _aLondon Tribunal 3 June 1992. VAT was found to be payable on the rent-free period granted in return for building works carried out by the tenant on the property. These building works were also liable for VAT.
650 _aRENT-FREE PERIODS
650 _aREPAIRS
650 _aVALUE ADDED TAX ACT 1983 S3(2)
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c45838
_d45838