Customs and Excise Commissioners v Zielinski Baker and Partners Ltd (Record no. 117176)

MARC details
000 -LEADER
fixed length control field 02025cam a2200277 4500
001 - CONTROL NUMBER
control field ABS@61468
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040407n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u125778
245 ## - TITLE STATEMENT
Title Customs and Excise Commissioners v Zielinski Baker and Partners Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation [2004] 1 WLR 707-724(18)
520 ## - SUMMARY, ETC.
Summary, etc. [2004] UKHL 7, 26 February 2004. Respondent (Z) owned a listed building and obtained listed building consent for the construction of an indoor swimming pool and the conversion of an outbuilding into changing and games faciities and a garage. The Customs and Excise Commissioners (C) appealed against a CA decision ([2002] EWCA Civ 692, [2002] STC 829) which had found in favour of respondent Z. C argued that VAT was payable on the works whilst Z maintained that the works qualified for zero-rating as an approved alteration of a protected building. "Held": protected buildings as defined in the Value Added Tax Act 1994 Sched 8 Group 6 Note 1 as buildings designed to remain as or become a dwelling after an alteration. As the barn was going to be used as a changing and games room and not as a dwelling house, it did not meet the criteria for meeting the requirements of a protected building. Therefore VAT was payable. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V ZIELINSKI BAKER
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED BUILDINGS AND CONSERVATION AREAS ACT 1990
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OUTBUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CURTILAGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONVERTED BUILDINGS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040226/ziel-1.htm">https://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040226/ziel-1.htm</a>
Public note View judgment on the UK Parliament website...
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040226/ziel-1.htm">https://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040226/ziel-1.htm</a>
Public note View judgment on the UK Parliament website...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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
    Other/Generic Classification Scheme     London London Journal article 07/04/2004   ABS61468 125778-1001 06/08/2019 1 06/08/2019 Law report