Bird Semple & Crawford Herron v Commissioners of Customs and Excise (Record no. 2329)

MARC details
000 -LEADER
fixed length control field 01551cab a2200217 4500
001 - CONTROL NUMBER
control field ABS37350
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1986 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u3850
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Bird Semple & Crawford Herron v Commissioners of Customs and Excise
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VAT Tax Reports
Volume/sequential designation (1986) VATTR 218-220(3)
520 ## - SUMMARY, ETC.
Summary, etc. Edinburgh Tribunal 4 September 1986. The question at issue was whether tax charged by a firm of chartered surveyors could be deducted as input tax by the appellant firm of solicitors. In 1973, the appellants took a lease of the third and fourth floors of a building in Glasgow. They set up a company to hold the lease of their premises, and to grant sub-leases for those parts of the building not immediately required. In 1982 when the appellants` firm expanded, a lease was granted to the nominee company on behalf of the appellants, for the fifth and sixth floors. Sub-leases were granted by the company for parts of the fifth floor not immediately required. The firm of consulting surveyors, Lambert Smith and Partners , carried out negotiations for acceptance of the further lease, and grants of the sub-leases for the fifth floor. Invoices for their services were sent by the surveyors to the appellant solicitors, who paid their accounts including the tax charged for their services totalling
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SURVEYORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT S14 3
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37350 3850-1001 06/08/2019 1 06/08/2019 Law report