000 00821cab a2200253 4500
001 ABS55090
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u14118
041 _aeng
100 _aParkinson, T.
245 _aVAT changes that can trap the unwary
260 _c1996
350 _a0
490 _aProperty Finance & Development
_vMarch 1996, 9-10(2)
520 _aExamines the problem of tax changes intended to close loopholes which often end up affecting the innocent as well, focusing on concession and anomolies in the 1994 VAT (Buildings and Land) Order.
650 _aPENSION SCHEMES
650 _aPENSIONS
650 _aTAX CONCESSIONS
650 _aVALUE ADDED TAX
650 _aVAT BUILDINGS AND LAND ORDER 1994
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c9161
_d9161