Trustees for the Greater World Association Trust v Customs & Excise Commissioners (Record no. 25967)

MARC details
000 -LEADER
fixed length control field 00891cab a2200181 4500
001 - CONTROL NUMBER
control field ABS43130
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u40526
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Trustees for the Greater World Association Trust v Customs & Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VAT Tax Reports
Volume/sequential designation (1990) VATTR 91-98(7)
520 ## - SUMMARY, ETC.
Summary, etc. London Tribunal 1 February 1990. Appeal by (G) against an assessment made by (C) over VAT charged by estate agents on completion of the sale of property which took place on 1 July 1987. Issue was whether supply of services by estate agent was before or after 1 April 1987. It was held that as the services had not been supplied until completion ie 1 July 1987, G had incorrectly deducted VAT as input tax. Appeal dismissed.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS43130 40526-1001 06/08/2019 1 06/08/2019 Law report