Cantor Fitzgerald International v C&EC (Record no. 54966)

MARC details
000 -LEADER
fixed length control field 01562cab a2200277 4500
001 - CONTROL NUMBER
control field ABS58964
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u87183
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Cantor Fitzgerald International v C&EC
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VATTR
Volume/sequential designation [1997] VATTR 233-241(9)
520 ## - SUMMARY, ETC.
Summary, etc. London Tribunal 10,11 July 1997. Wako held an underlease of premises for a term of 15 years. The landlord granted a Licence to Assign the underlease to the Appellant on 23 March 1993. The Deed of Assignment was susequently executed for a consideration of £1.5m payable by Wako. At the time of the transactions neither the Appellant or Wako had made an election to waive the VAT exemption in respect of the premises. The Commissioners decided that in taking the assignment for a cash consideration the Appellant was making a standard-rated supply for VAT purposes. The Appellant contended that the supply was exempt under the provisions of the EEC Sixth Directive Article 13B(b). "Held" the assignment constituted an exempt variation of the contractual relationship established by the original exempt underlease, accordingly the assignment was exempt.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSIGNMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSIDERATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EEC SIXTH DIRECTIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ELECTION TO WAIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LUBBOCK FINE V C&EC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MUTUAL CONTRACTUAL OBLIGATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STANDARD-RATED
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VARIATION OF CONTRACTUAL OBLIGATIONS
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) 02/07/1998
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   ABS58964 87183-1001 06/08/2019 1 06/08/2019 Law report