000			01242cam a2200313 4500
001			ABS64453
008			010821n2001 000 0 eng u
035			_a(Sirsi) u114226
100			_aKelly, J.
245			_aVAT victory
260			_c2001
490			_aSolicitors' Journal _v145(29) 27 July 2001, 690-691(2)
520			_aReports on two VAT cases that were heard at the European Court of Justice and explains how British property tax is affected by EU. The first case concerns whether a person who sells properties by a transfer of a going concern (TOGC) can recover VAT on sale expenses; the second concerns whether reverse premiums carry VAT.
590			_aABS
650			_aVALUE ADDED TAX
650			_aVAT APPEALS
650			_aVALUE ADDED TAX
650			_aEUROPEAN COURT OF JUSTICE
650			_aEUROPEAN UNION
650			_aABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
650			_aSALES EXPENSES
650			_aTRANSFER OF A GOING CONCERN
650			_aPROPERTY SALES
650			_aCUSTOMS AND EXCISE COMMISSIONERS V MIRROR GROUP PLC
650			_aCUSTOMS AND EXCISE COMMISSIONERS V CANTOR FITZGERALD INTERNATIONAL
650			_aREVERSE PREMIUMS
690			_aTAXATION-CASE LAW
942			_n0
999			_c68043 _d68043