EC clarifies VAT on lease surrenders (Record no. 42021)

MARC details
000 -LEADER
fixed length control field 00970cab a2200301 4500
001 - CONTROL NUMBER
control field WB3006-41
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u67156
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cullen, S.
245 ## - TITLE STATEMENT
Title EC clarifies VAT on lease surrenders
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement CSW - The Property Week
Volume/sequential designation 46(6) 10 February 1994, 58(1)
520 ## - SUMMARY, ETC.
Summary, etc. Summarises the European Court ruling on "Lubbock Fine & Co v Customs and Excise Commissioners" on VAT on lease surrenders where the landlord pays the tenant. (See WB3001-52 and Abs50055).
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EC DIRECTIVE 77/388
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1989
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IMMOVABLE PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PREMIUMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SURRENDER OF LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1983
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 VALUED ADDED TAX (BUILDING AND LAND) ORDER 1991
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB3006-41 67156-1001 06/08/2019 1 06/08/2019 News article