| 000 | 00838cab a2200265 4500 | ||
|---|---|---|---|
| 001 | WB3319-56 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u78316 | ||
| 041 | _aeng | ||
| 245 | _aVAT on new farm buildings | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aRural Property Bulletin _vMarch/April 1997, 16(1) |
||
| 520 | _aThe recent decision in "Nichols v HM Customs and Excise" means that VAT may not have to be paid by unregistered landowners on improvements to tenanted farms. | ||
| 650 | _aAGRICULTURAL HOLDINGS ACT 1986 S10(1)(B) | ||
| 650 | _aBUILDING IMPROVEMENTS | ||
| 650 | _aFARM BUILDINGS | ||
| 650 | _aFARM TENANCIES | ||
| 650 | _aNEW BUILDINGS | ||
| 650 | _aNICHOLS V HM CUSTOMS AND EXCISE | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c14/05/1997 | ||
| 999 |
_c49284 _d49284 |
||