000 00867cab a2200241 4500
001 WB2831-42
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u73122
041 _aeng
245 _aVAT on short lettings
260 _c1992
350 _a0
490 _aEstates Gazette Case Summaries
_v(1992) EGCS 106(2) (1/8/92)
520 _a"Customs & Excise Commissioners v Briararch Ltd; Same v Curtis Henderson Ltd" QBD 20 July 1992. Builders, who, unable to find buyers for their completed buildings, granted short lettings, were still entitled to credit for input tax during building but with some deduction.
650 _aBUILT ENVIRONMENT
650 _aPURCHASERS
650 _aSHORT LETTINGS
650 _aVALUE ADDED TAX ACT 1983
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c46240
_d46240