000 00626cam a2200205 4500
001 B3512
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u97457
041 _aeng
110 _aRoyal Institution of Chartered Surveyors
_94900
245 _aVAT : a review of land and property
260 _bRICS
_c1993
300 _a11p
350 _a0
490 _aRICS Memorandum
_vGCPA/Report(93)23
520 _aA response to a consultation paper inviting comments on ways in which the VAT rules could be made easier to understand and operate.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c98901
_d98901