TY - JOUR AB - The Finance Bill 1989 introduced a totally new concept in taxation — the right of a citizen to elect to tax another without the government having any say in the matter. VL - 7 IS - 9 SN - 0263-2772 DO - 10.1108/eb006506 UR - https://doi.org/10.1108/eb006506 AU - Williams Bernard PY - 1989 Y1 - 1989/01/01 TI - VAT AND THE FACILITIES MANAGER T2 - Facilities PB - MCB UP Ltd SP - 9 EP - 11 Y2 - 2024/04/25 ER -