Templeton (IoT) v Jacobs (Record no. 15106)

MARC details
000 -LEADER
fixed length control field 01174cab a2200253 4500
001 - CONTROL NUMBER
control field ABS56285
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u22541
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Templeton (IoT) v Jacobs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation [1996] 1 WLR 1433-1437(3)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 22 May 1996. In January 1991 a taxpayer (J) accepted an offer of employment. J agreed to work from home and the employer (E) agreed to pay to convert the loft into an office and pay J rent. J started work in May, the loft became available in September. In the 1991-92 tax year the amount included the full cost of the conversion from May, J appealed on basis that loft could not be used until several months later. Appeal allowed on basis that the facility was not taxable until it was available to enjoy and benefit could be gained from it.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOME WORKING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IMPROVEMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1988 S154
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOFT CONVERSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WORKING FROM HOME
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS56285 22541-1001 06/08/2019 1 06/08/2019 Law report