Developers win holiday property VAT break (Record no. 12945)

MARC details
000 -LEADER
fixed length control field 00769cab a2200193 4500
001 - CONTROL NUMBER
control field WB2640-55
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u19400
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Developers win holiday property VAT break
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Accountancy Age
Volume/sequential designation 11/10/90 p7
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the problems of the application of VAT on holiday accommodation following a recent tribunal decision which found that VAT rules did not apply where the supply of a venue for holiday purposes could be distinguished from any supply of accommodation from that facility. Customs and Excise is expected to review its present rules.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TOURISM
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2640-55 19400-1001 06/08/2019 1 06/08/2019 News article