VAT ruling opens door for builders (Record no. 41204)

MARC details
000 -LEADER
fixed length control field 00700cab a2200181 4500
001 - CONTROL NUMBER
control field WB2637-64
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) u65956
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT ruling opens door for builders
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 Accountancy Age
Volume/sequential designation 13/9/90 p8
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the recent VAT Tribunal case which concerned whether doors hung in front of the recesses of houses built by McLean - a division of the Tarmac group - were part of the internal structure of the building and hence zero-rated for VAT , or whether they were tax-exempt fixtures and fittings .
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2637-64 65956-1001 06/08/2019 1 06/08/2019 News article