Sargent v Customs & Excise Commissioners (Record no. 4177)

MARC details
000 -LEADER
fixed length control field 01528cab a2200265 4500
001 - CONTROL NUMBER
control field ABS53866
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) u7012
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Sargent v Customs & Excise Commissioners
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 Rating & Valuation Reporter
Volume/sequential designation (1995) 35(9) RVR 168-171(4)
520 ## - SUMMARY, ETC.
Summary, etc. CA 16 February 1995. The plaintiff (S) was appointed as receiver under powers contained in fixed legal charges granted by Lantrex Properties Ltd. over various properties in favour of the State Bank of South Australia, and under the Law of Propetry Act 1925. The company elected to charge the lessees of their mortgaged properties VAT on their rents; which S collected and retained. The defendants (C) made demand for payment of retained VAT by S, who sought direction of the court under Insolvency Act 1986 s35. Held that S was required to account for the VAT personally as the tenants paid it in expectation that S would account for it to C, and that it cannot be right to act in a way as to defeat this expectation. S was also required to account for VAT on behalf of the company, rather than pay an uncovenanted bonus to the bank.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INSOLVENCY ACT 1986 S35
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAW OF PROPERTY ACT 1925
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RECEIVERSHIP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENTAL INCOME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SARGENT V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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   ABS53866 7012-1001 06/08/2019 1 06/08/2019 Law report