Value added tax: forewarned, forearmed (Record no. 15415)

MARC details
000 -LEADER
fixed length control field 01058cab a2200205 4500
001 - CONTROL NUMBER
control field ABS40309
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1989 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u22995
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Kessler, J.
245 ## - TITLE STATEMENT
Title Value added tax: forewarned, forearmed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1989
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 122(3183) 19 January 1989, 352-354(3)
520 ## - SUMMARY, ETC.
Summary, etc. As a result of the decision of the European Court on zero-rating, the author looks at forthcoming changes to the law on VAT and non-domestic property due to come into effect on 1 April 1989. Discusses the scope for tax planning and how taxpayers can avoid the imposition of VAT on new buildings . Also looks at the implications of three recent cases concerning VAT; Customs & Excise Commissioners v Faith Construction Ltd , Customs & Excise Commissioners v West Yorkshire Independent Hospital (Contract Services) Ltd and Dormers Builders (London) Ltd v Customs & Excise Commissioners .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EEC
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   ABS40309 22995-1001 06/08/2019 1 06/08/2019 Journal article