| 000 | 01153cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ##L135124 | ||
| 008 | 060926n2006 000 0 eng u | ||
| 035 | _a(Sirsi) u135124 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aConnell, Alan | |
| 245 | 0 | 0 | _aPut through the mill over the recovery of tax costs |
| 260 | _c2006 | ||
| 490 | 0 |
_aEstates Gazette _v(0638) 23 September 2006, 188-189(2) |
|
| 520 | _aDiscusses two recent cases which relate to the refurbishment of buildings for educational purposes, and the implications which these have for educational institutions' VAT planning. In the first case, the University of Huddersfield was unsuccessful when it attempted to optimise its VAT position using lease and leaseback, whereas Newnham College Cambridge were more successful with regards to VAT in the second case discussed. | ||
| 590 | _aIKA031006 | ||
| 650 | 2 | 4 | _aUNIVERSITY OF HUDDERSFIELD HIGHER EDUCATION CORP V CUSTOMS AND EXCISE COMMISSIONERS |
| 650 | 2 | 4 | _aNEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS |
| 650 | 2 | 4 | _aVALUE ADDED TAX |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c77790 _d77790 |
||