Customs and Excise Commissioners v Link Housing Association Ltd (Record no. 37175)

MARC details
000 -LEADER
fixed length control field 01649cab a2200253 4500
001 - CONTROL NUMBER
control field ABS46997
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1992 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u60317
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Customs and Excise Commissioners v Link Housing Association Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1992
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation (1992) STC 718-722(5)
520 ## - SUMMARY, ETC.
Summary, etc. First Division 10 July 1992. A housing association constructed houses and let them to tenants for terms not exceeding 21 years. After two years tenants acquired the right to buy and the association drew up contracts for the sale. The association was therefore granting a major interest in the dwelling within the meaning of Value Added Tax Act 1983 s48(1). In November 1989 the commissioners decided that the association was not entitled to input credit on the grant of the major interest because by the time of the grant the association had ceased to be `a person constructing a building` within the Item 1a, Group 8, Schedule 5 of the 1983 Act. The Triubunal allowed the association`s appeal on the basis that ` a person constructing a building` was an ambiguous term and ought to be interpreted as `a person who has constructed a building` so that the original builder could recover input tax at any time until he disposed of a major interest in the property. It was held that `a person construc
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOUSING ASSOCIATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INPUT TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RIGHT TO BUY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1983 S48(1)
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-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   ABS46997 60317-1001 06/08/2019 1 06/08/2019 Law report