Reverse premiums and VAT (Record no. 15947)

MARC details
000 -LEADER
fixed length control field 00689cab a2200193 4500
001 - CONTROL NUMBER
control field ABS40433
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) u23821
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Parte, D.
245 ## - TITLE STATEMENT
Title Reverse premiums and VAT
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 Estates Gazette
Volume/sequential designation (8904) 28 January 1989, 28-30(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines payment of VAT and reverse premiums , referring to the decisions in Gleneagles Hotel PLC v Customs & Excise Commissioners VAT Tribunal 1986 Abstract 37351 and Neville Russell v Customs & Excise Commissioners VAT Tribunal 1987 Abstract 38659.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS40433 23821-1001 06/08/2019 1 06/08/2019 Journal article