Globe Equities Ltd v Customs and Excise Commissioners (Record no. 14421)

MARC details
000 -LEADER
fixed length control field 00839cab a2200217 4500
001 - CONTROL NUMBER
control field ABS56133
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1995 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u21479
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Globe Equities Ltd v Customs and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1995
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VAT and Duties Reports
Volume/sequential designation [1995] V & DR 472-483(6)
520 ## - SUMMARY, ETC.
Summary, etc. Manchester Tribunal 24 February 1995. The tenant had elected to pay tax on his rent. Also payable was `insurance rent`. Appellant landlord invoiced tenant for insurance rent without VAT. Appellant argued the insurance did not attract VAT. Appeal dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GLOBE EQUITIES LTD V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INSURANCE RENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS56133 21479-1001 06/08/2019 1 06/08/2019 Law report