Better news for builders (Record no. 38804)

MARC details
000 -LEADER
fixed length control field 01490cab a2200265 4500
001 - CONTROL NUMBER
control field ABS47545
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) u62450
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Better news for builders
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 Taxation
Volume/sequential designation 130(3377) 29 October 1992, 107-108(2)
520 ## - SUMMARY, ETC.
Summary, etc. Summarises recent changes in VAT of interest to the construction industry following two decisions which the Customs and Excise Commissioners will not appeal against. "Customs and Excise Commissioners v Briararch Ltd"; "Customs and Excise Commissioners v Curtis Henderson Ltd" (Abstract 46998) refers to input tax deductions on property transactions. "Customs and Excise Commissioners v Link Housing Association Ltd" (Abs 46997) deals with definition of `persons constructing` as in the VAT zero-rating provisions for house builders. Two extra-statutory concessions have also been issued the first dealing with tenants fitting-out costs and secondly the extension of VAT relief on extractor fans and smoke detectors on new buildings.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V BRIARARCH LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V CURTIS HENDERSON
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V LINK HOUSING ASSOCIATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXTRA-STATUTORY CONCESSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FITTING OUT COSTS
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 RATING
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   ABS47545 62450-1001 06/08/2019 1 06/08/2019 Journal article