| 000 | 00798cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS57402 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u79767 | ||
| 041 | _aeng | ||
| 100 | _aPrice, J. | ||
| 245 | _aNot quite so gutted! | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v139(3615) 17 July 1997, 446(1) |
||
| 520 | _aReviews the decision in the Christopher Morrish case where HM Customs & Excise have now appealed against the decision that work on a house virtually destroyed by fire be classed as zero-rated alterations and not repairs and maintenance. | ||
| 650 | _aFIRE DAMAGE | ||
| 650 | _aREPAIR AND MAINTENANCE | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aZERO-RATED BUILDINGS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c21/07/1997 | ||
| 999 |
_c50184 _d50184 |
||