Sargent v Customs and Excise Commissioners (Record no. 14694)

MARC details
000 -LEADER
fixed length control field 01324cab a2200253 4500
001 - CONTROL NUMBER
control field X2128
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) u21930
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Sargent 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 Simon`s Tax Cases
Volume/sequential designation (1995) STC 398-405(8)
520 ## - SUMMARY, ETC.
Summary, etc. CA 16 February 1995. VAT - taxable person - receiver appointed under Law of Property Act 1925 in respect of a fixed charge over specific assets - whether receiver to be treated as taxable person - Value Added Tax (General) Regulations 1985 SI 1985:886 reg 11. VAT - liability for tax - receiver appointed by a mortgagee under Law of Property Act 1925 in respect of a fixed charge over specific assets - receiver collecting rents including VAT element - assignment to bank of rents including VAT - whether receiver entitled to apply VAT element in rents in discharge of moneys due to bank - whether receiver required to account for VAT element to Commissioners - Law of Property Act 1925 s109 (Journal headnote)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAW OF PROPERTY ACT 1925 S109
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RECEIVERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RECEIVERSHIP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXABLE PERSON
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   X2128 21930-1001 06/08/2019 1 06/08/2019 Law report