Customs and Excise Commissioners v Great Shelford Free Church (Baptist) (Record no. 3959)

MARC details
000 -LEADER
fixed length control field 01553cab a2200205 4500
001 - CONTROL NUMBER
control field ABS37762
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u6636
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Customs and Excise Commissioners v Great Shelford Free Church (Baptist)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
300 ## - PHYSICAL DESCRIPTION
Extent (See also Abstract 35502)
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation (1987) STC 249-256(7)
520 ## - SUMMARY, ETC.
Summary, etc. QBD (Crown office list) 3 April 1987. An appeal by the Commissioners against a decision of the London VAT Tribunal of 9 May 1985. allowing an appeal by the Great Shelford Baptist Church, against assessments to VAT . The tribunal found that a new building erected to provide additional room for church activities for which there had been no adequate provision before, differed in concept and function from the main building and therefore, constituted the construction of a new building. The Crown appealed, contending that work undertaken was enlargement of an existing building within sch5 Group 8, item 2a of the VAT Act 1983. If the work undertaken was enlargement, standard rates would apply, otherwise supplies would be zero-rated. It was held, that the tribunal had reached the correct conclusion, and the work done constituted the construction of a new building; the Crown had not succeeded in showing that the work done was in the course of construction of a new building. Appeal dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V PERRY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37762 6636-1001 06/08/2019 1 06/08/2019 Law report