Capital allowances (Record no. 55267)

MARC details
000 -LEADER
fixed length control field 01364cab a2200229 4500
001 - CONTROL NUMBER
control field WB3428-41
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1998 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u87606
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Capital allowances
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1998
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette Case Summaries
Volume/sequential designation [1998] EGCS 116 (18/7/98)
520 ## - SUMMARY, ETC.
Summary, etc. "Sarsfield (HMIT) v Dixons Group plc and others" CA 9 July 1998. A member of the Dixons Group plc carried on their business of receiving, storing and delivering good from a warehouse purchased by Dixons Ltd. A claim was made by the taxpayers for capital allowances in relation to expenditure incurred on the warehouse. By section 1(1) of the Capital Allowances Act 1986, a person who incurred capital expenditure on an ``industrial building or structure` means a building or structure in use for the purposes of a transport,....undertaking...`and by section of 7(3) ``industrial building or structure` does not include any buildng or structure....for any person ancillary to the purposes of a ....retail shop.` The taxpayers` claim was rejected but allowed on appeal.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 1968
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SARSFIELD (HMIT) V DIXONS GROUP PLC AND OTHERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WAREHOUSE
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) 23/07/1998
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB3428-41 87606-1001 06/08/2019 1 06/08/2019 Law report