Gleneagles Hotel plc v Commissioners of Customs and Excise (Record no. 2331)

MARC details
000 -LEADER
fixed length control field 01383cab a2200229 4500
001 - CONTROL NUMBER
control field ##ABS37351
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) u3854
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Gleneagles Hotel plc v Commissioners of Customs and Excise
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
300 ## - PHYSICAL DESCRIPTION
Extent (See also WB2241-18)
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
520 ## - SUMMARY, ETC.
Summary, etc. London Tribunal 19 August 1986. An appeal against an assessment to VAT of a contribution paid by its landlord. The Commissioners decided that the sum of £1.4m paid to the tenant by the landlord was the consideration for a supply of services made by the tenant, which was chargeable to tax at the standard rate. The tenant disputed this and sought a further reduction in the assessment. Briefly, the tenant had entered into a contract with the landlord to take an underlease of a hotel for 99 years at a rent to be calculated in accordance with turnover and net income of the hotel, and subject to the covenants to repair and re-equip it.
520 ## - SUMMARY, ETC.
Summary, etc. This item is no longer held by the RICS Library but may be available through inter-library loan - Please ask Library staff for details.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1972 S6(2)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1983 S3(2)
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37351 3854-1001 06/08/2019 1 06/08/2019 Law report