000			00889cab a2200229 4500
001			ABS54622
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u11393
041			_aeng
245			_aBridging the gap
260			_c1996
350			_a0
490			_aTaxation _v136(3544) 29 February 1996, 566(1)
520			_a"Customs and Excise Commissioners v University of Wales College, Cardiff". Appeal against VAT tribunal decision in favour of U`s claim for 93% of the input tax on the construction of two buildings spanning different VAT rules. C`s assessment of 51% allowed under the argument that the case should be viewed on the facts existing at the time the input tax was incurred.
650			_aAPPORTIONMENT
650			_aINPUT TAX
650			_aLEASEBACK
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c7258 _d7258