Wimpey International Ltd v Warland ; Associated Restaurants Ltd v Warland (Record no. 19912)

MARC details
000 -LEADER
fixed length control field 01088cab a2200193 4500
001 - CONTROL NUMBER
control field ABS41329
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) u29591
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gable, S.
245 ## - TITLE STATEMENT
Title Wimpey International Ltd v Warland ; Associated Restaurants Ltd v Warland
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 123(3212) 10 August 1989, 569-570(2)
520 ## - SUMMARY, ETC.
Summary, etc. CA 7 December 1988. These cases concern capital allowances for expenditure on machinery and plant under Finance Act 1971 s41. The appellants claimed that floor and wall tiles, mezzanine floors, stairs, lighting, fire doors and wall finishes were plant. The case Inland Revenue Commissioners v Scottish & Newcastle Breweries , in which the term plant was extended to items on the premises to provide atmosphere for carrying on a business, was cited but the appeal in the above cases was dismissed as the fittings were deemed to have become part of the premises. Leave to appeal to House of Lords refused.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS41329 29591-1001 06/08/2019 1 06/08/2019 Journal article