Customs and Excise Commissioners v McLean Homes Midland Ltd (Record no. 42903)

MARC details
000 -LEADER
fixed length control field 01374cab a2200241 4500
001 - CONTROL NUMBER
control field ABS48743
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u68378
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Customs and Excise Commissioners v McLean Homes Midland Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation 1993 STC 335-343(9)
520 ## - SUMMARY, ETC.
Summary, etc. QBD 15 & 16 February 1993. Considered the construction of wardrobes by M during the building of dwelling houses for VAT purposes. M claimed credit for input tax paid for goods used in the construction of the wardrobes. C raised assessments to recover input tax on the grounds that the goods were `materials for the construction of fitted furniture` (art 8(2)(b) Value Added Tax (Special Provisions) Order 1981), or alternatively that the goods were `finished or prefabricated furniture` (art 8(2)(a)). A VAT tribunal found that the wardrobes were not furniture or even fitted furniture under the popular meaning of the word, but cupboards integral to the construction of the building converted for clothes storage. C appealed but this was dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FITTED FURNITURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FURNITURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981
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 WARDROBES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS48743 68378-1001 06/08/2019 1 06/08/2019 Law report