000			00918cab a2200241 4500
001			WB3326-50
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u79443
041			_aeng
245			_aNo credit for VAT on incentive
260			_c1997
350			_a0
490			_aTimes _v3 July 1997, 47(1)
520			_a"C&EC v Redrow Group Plc" CA 9June 1997. Appeal allowed by the C&EC against a decision in favour of the taxpayer company (R). R paid the fees of estate agents who sold the existing homes of prospective purchasers as part of a sales incentive. R was not entitled to recover as an input tax credit the VAT paid on the estate agent`s fees.
650			_aCUSTOMS AND EXCISE COMMISSIONERS V REDROW GROUP PLC
650			_aESTATE AGENTS
650			_aFEES
650			_aSALES INCENTIVE
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/07/1997
999			_c49939 _d49939