Value added tax : the effects of the European Court judgment (Record no. 11644)

MARC details
000 -LEADER
fixed length control field 01123cab a2200229 4500
001 - CONTROL NUMBER
control field ABS39578
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u17560
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hedley, C.
245 ## - TITLE STATEMENT
Title Value added tax : the effects of the European Court judgment
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (8826) 2 July 1988, 24-102(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the effects of the European Court`s decision to impose VAT on new construction and the government decision to impose VAT on development land and on rents at a landlord`s discretion. This option to add VAT to the rent bill will dramatically reduce the impact of the European Court`s decision. Considers the effects of imposing VAT on rent on commercial , industrial and retail property. Includes tables illustrating the current and future tax status of commercial property supplies and the effect of VAT on offices in prime centres and in provincial towns.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING INDUSTRY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EEC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON RESIDENTIAL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS39578 17560-1001 06/08/2019 1 06/08/2019 Journal article