American Exports Ltd and N E McClain T/A Crosbie Towers Caravan Park v Customs & Excise Commissioners (Record no. 18041)

MARC details
000 -LEADER
fixed length control field 01488cab a2200181 4500
001 - CONTROL NUMBER
control field ABS40894
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u26794
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title American Exports Ltd and N E McClain T/A Crosbie Towers Caravan Park v Customs & Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VAT Tax Reports
Volume/sequential designation (1988) 3 VATTR 87-89(3)
520 ## - SUMMARY, ETC.
Summary, etc. Edinburgh VAT Tribunal 19 August 1988. Identical appeals against VAT assessments by two companies (A) who carried on the business of letting residential caravans to homeless persons in return for rent . VAT was charged in respect of rent received. The point at issue in each case was whether the letting of the caravans should be zero-rated or exempt, supplies. The rents were paid direct to A by the DHSS; there were no written tenancy agreements and there was no security of tenure . The tenants enjoyed exclusive occupation of the caravans, but not of the surrounding ground, except to make gardens. The caravans had fixed supplies of water and electricity, fixed drainage and sewage and permanent toilets. Although they had wheels, the caravans were supported by wooden blocks. A contended that the supply was zero-rated. The Commissioners argued that the provision of accommodation was a licence to occupy land but conceded that zero-rating overrides exemption where a supply could fall within
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS40894 26794-1001 06/08/2019 1 06/08/2019 Law report