VAT on provision of staff (Record no. 18904)

MARC details
000 -LEADER
fixed length control field 01105cab a2200217 4500
001 - CONTROL NUMBER
control field WB3041-56
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u28030
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT on provision of staff
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette Case Summaries
Volume/sequential designation (1994) EGCS 163 (29/10/94)
520 ## - SUMMARY, ETC.
Summary, etc. "Nell Gwynn House Maintenance Fund Trustees v Customs & Excise Commissioners " QBD 18/10/94. N were trustees of the Nell Gwynn House Maintenance Fund. In April 1993 N`s predecessors made voluntary disclosure C&E that VAT was due in relation to the provision of staff by N and the amount was paid. A subsequent assessment by C&E fell by default on N who appealed unsuccessfully. A VAT tribunal decided that in supplying the services of staff N made a supply to the tenants within VAT Act 1983 s2.1 which was taxable. N appealed. Appeal dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT ACT 1983
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB3041-56 28030-1001 06/08/2019 1 06/08/2019 Law report