000 01052cab a2200313 4500
001 WB3108-54
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u9801
041 _aeng
245 _aAccounting for VAT on rents
260 _c1995
350 _a0
490 _aTimes
_v23 February 1995, 38(1)
520 _a"Sargent v Commissioners of Customs and Excise" CA 16 February 1995. A receiver appointed under Law of Property Act 1925 had a duty to account to the Commissioners for VAT on rents from mortgaged property and not to use it in discharge of debts to the bank.
650 _aDEBTS
650 _aINCOME
650 _aLAW OF PROPERTY ACT 1925 S109(8)
650 _aLAW OF PROPERTY ACT 1925
650 _aMORTGAGED PROPERTY
650 _aRECEIVERS
650 _aRENTS
650 _aTAXABLE PERSON
650 _aVALUE ADDED TAX (GENERAL) REGULATIONS 1985
650 _aVALUE ADDED TAX
690 _aPROPERTY LAW AND PRACTICE-CASE LAW
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c6163
_d6163