000			00951cab a2200253 4500
001			ABS59890
008			090401t1999 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u91147
041			_aeng
100			_aBrewer, G.
245			_aVAT: added or inclusive?
260			_c1999
350			_a0
490			_aContract Journal _v397(6211) 3 February 1999, 24(1)
520			_aDiscusses the case "Tony Cox (Dismantlers) Ltd v Jim 5 Ltd" which dealt with the issue of whether a contract amount is to be quoted as inclusive of VAT or whether VAT should be added to the contract amount in the absence of an express term to that effect.
650			_aBUILT ENVIRONMENT-BUILDING CONTRACT FORMS
650			_aCONTRACT SUM
650			_aTONY COX (DISMANTLERS) LTD V JIM 5 LTD
650			_aVALUE ADDED TAX ACT 1994 S19(2)
650			_aVALUE ADDED TAX
690			_aBUILT ENVIRONMENT-BUILDING CONTRACT FORMS
942			_n0
948			_c08/02/1999
999			_c57839 _d57839