Listed home owner escapes VAt (Record no. 32335)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00835cab a2200253 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB3115-56 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090401t1995 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u52122 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 ## - TITLE STATEMENT | |
| Title | Listed home owner escapes VAt |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1995 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] | |
| Price | 0 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Daily Telegraph |
| Volume/sequential designation | 10 April 1995, 9(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Owner of a listed country house who built a swimming pool inside an elaborate new building in his garden has beaten the VAT man in the HC and will be refunded the tax, on the grounds that the work was an alteration and as such is zero-rated. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ARBIB |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INLAND REVENUE COMMISSIONERS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LISTED BUILDING |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | SWIMMING POOL |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VALUE ADDED TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ZERO RATED |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | News article | 14/09/1999 | WB3115-56 | 52122-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |