000 00798cam a2200217 4500
001 ABS62808
008 000000n2000 000 0 eng u
035 _a(Sirsi) u108126
100 _aKelly, J.
245 _aVAT on property sales
260 _c2000
490 _aSolicitors' Journal
_v144(32) 18 August 2000, 776(1)
520 _aExamines two recent cases on the VAT implications of property sales. The first case involved the transfer of a going concern and the second concerned the recoverability of seller's VAT inputs.
590 _aABS
650 _aVALUE ADDED TAX
650 _aPROPERTY TRANSACTIONS
650 _aHIGHER EDUCATION STATISTICS AGENCY V CUSTOMS AND EXCISE
650 _aABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
690 _aTAXATION
942 _n0
999 _c64582
_d64582