Waterways Services v Customs and Excise Commissioners (Record no. 31742)

MARC details
000 -LEADER
fixed length control field 01066cab a2200229 4500
001 - CONTROL NUMBER
control field ABS45073
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) u50855
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Waterways Services v Customs and 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 VATTR
Volume/sequential designation (1990) 37 -44 (8)
520 ## - SUMMARY, ETC.
Summary, etc. London Tribunal 19 February 1990. On the site of a house, which had been demolished, the appellant built a dwelling house abutted to the end of another building forming his office and to which there was a connecting door. On appeal it was held that repayment of VAT on the building materials for the house was due as the new construction did not constitute an extension to the other building in spite of the connecting door and the demolition of one of the original buildings upset the contention that the buildings already existed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ALTERATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXISTING BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEW BUILD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT APPEALS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS45073 50855-1001 06/08/2019 1 06/08/2019 Journal article