000 00730cab a2200229 4500
001 WB3237-48
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u13833
041 _aeng
245 _aSquire`s rooftop VAT wrangle
260 _c1996
350 _a0
490 _aBirmingham Post
_v27 September 1996, 3(1)
520 _aThe owner of a manor house claims that tax rules are unfair, Customs and Excise are charging him VAT on his new roof as they perceive it as `repair or maintenance` and not an `alteration` as he claims.
650 _aALTERATIONS
650 _aHM CUSTOMS AND EXCISE
650 _aREPAIRS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c8927
_d8927