000 00714cab a2200205 4500
001 ABS39146
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u14674
041 _aeng
100 _aButler, R.
245 _aPreparing for VAT on construction
260 _c1988
350 _a0
490 _aDirector
_v41(10) April 1988, 35(1)
520 _aThere is reason to believe that construction of new commercial buildings will become liable to VAT in the near future after the recent EC `s case against the UK government over VAT zero rating . This article looks at ways in which this could be introduced.
650 _aNEW BUILD
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c9576
_d9576