000 00967cam a2200265 4500
001 ABS65288
008 020328n2002 000 0 eng u
035 _a(Sirsi) u117274
100 _aDavison, J.
245 4 _aThe fiscal theme park's hazards
260 _c2002
490 _aEstates Gazette
_v(0211) 16 March 2002, 144-146(2)
520 _aLooks at the changing world of property VAT and explains that ignorance of the law is not a valid excuse as far as Customs & Excise are concerned. The article discusses the issue of VAT avoidance; considers the area of VAT liability; premiums surrenders and reversals and problems that can arise from electing to waive exemption.
590 _aABS
650 _aVALUE ADDED TAX
650 _aVAT LIABILITY
650 _aPREMIUMS
650 _aVAT AVOIDANCE
650 _aHM CUSTOMS AND EXCISE
650 _aCAR PARKS
650 _aSURRENDERS
650 _aREVERSALS
690 _aTAXATION
942 _n0
999 _c69863
_d69863