000 00727cab a2200253 4500
001 ABS57999
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u81981
041 _aeng
100 _aSpiers, R.
245 _aVAT: The hidden trap
260 _c1997
350 _a0
490 _aEstates Gazette
_v(9744) 1 November 1997, 188-190(3)
520 _aInvestigates the concept of transfer of going concern (TOGC) relief on paying VAT on disposal of investment property.
650 _aINVESTMENT PROPERTY
650 _aTOGC RELIEF
650 _aTRANSFER OF GOING CONCERN RELIEF
650 _aVALUE ADDED TAX
690 _aTAXATION
700 _aSlater, B.
942 _n0
948 _c11/11/1997
999 _c51696
_d51696