| 000 | 01107cab a22002415a 4500 | ||
|---|---|---|---|
| 001 | L146445 | ||
| 008 | 090121e20090117xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u146445 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aElliot, Graham | |
| 245 | 0 | 0 | _aDon't leave the options open |
| 260 | _c2009 | ||
| 490 |
_aEstates Gazette _v(0903) 17 January 2009, 78(1) |
||
| 520 | _aDiscusses the procedure and processes of opting to tax non-residential buildings, following changes to the rules in June 2008. Discusses the two part system of opting to tax and then informing HMRC, practical implications and potential issues. Also looks at recent case law. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aMARLOW GARDNER & COOKE LTD DIRECTORS PENSION SCHEME V REVENUE & CUSTOMS COMMISSIONERS |
| 650 | 2 | 4 | _aWINDSOR HOUSE INVESTMENTS LTD V REVENUE & CUSTOMS COMMISSIONERS |
| 650 | 2 | 4 | _aBLYTHE LIMITED PARTNERSHIP V CUSTOMS & EXCISE COMMISSIONERS |
| 650 | 2 | 4 | _aFENCING SUPPLIES V CUSTOMS & EXCISE COMMISSIONERS |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c81156 _d81156 |
||