000			01054cab a2200253 4500
001			WB3124-50
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u9546
041			_aeng
245			_aVAT and business purposes
260			_c1995
350			_a0
490			_aEstates Gazette Case Summaries _v(1995) EGCS 102(1) (17/6/95)
520			_a"Haringey LBC v Customs & Excise Commissioners" QBD 22 May 1995. The council had a statutory duty to maintain Alexandra Palace and had the property reconstructed after a fire. Part of the property was used for business purposes. The calculation of VAT on supplies for the rebuilding took into account the portion of time the building was used for business and an appeal against this by the Commissioners was unsuccessful.
650			_aALEXANDRA PALACE
650			_aAPPORTIONMENT
650			_aLOCAL AUTHORITIES
650			_aSTATUTORY DUTY
650			_aVALUE ADDED TAX ACT 1983
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c5981 _d5981