Customs and Excise Commissioners v Rannoch School Ltd (Record no. 42905)

MARC details
000 -LEADER
fixed length control field 01474cab a2200277 4500
001 - CONTROL NUMBER
control field ABS48744
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) u68381
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Customs and Excise Commissioners v Rannoch School 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) 389-393(3)
520 ## - SUMMARY, ETC.
Summary, etc. Court of Session 19 February 1993. The defendant (R) obtained planning permission for a new accommodation block to a school but was obliged to replace the sewage treatment plant serving the existing buildings. The applicants (C) declared that the replacement sewage treatment plant constituted supplies of civil engineering work and was therefore standard rated for VAT purposes. R appealed and the tribunal agreed with them that supplies made in the course of construction of a building (zero-rated under Item 2 Group 8 Schedule 5 of the Value Added Tax Act 1983) could include services of a civil engineering nature. C appealed. "Held" that the new sewage treatment plant was only constructed because the new accommodation block was erected and therefore C`s appeal was dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CIVIL ENGINEERING WORKS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCHOOLS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCOTLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SEWAGE TREATMENT PLANT
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 VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ZERO RATING
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   ABS48744 68381-1001 06/08/2019 1 06/08/2019 Law report