Commissioners of Customs & Excise v Moorish (Record no. 56634)

MARC details
000 -LEADER
fixed length control field 00971cab a2200265 4500
001 - CONTROL NUMBER
control field ABS59570
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) u89501
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Commissioners of Customs & Excise v Moorish
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
Volume/sequential designation [1998] 44 EG 214-216(3)
520 ## - SUMMARY, ETC.
Summary, etc. QBD 1 July 1998. A listed building was gutted by fire. It was rebuilt using the outer walls. A VAT Tribunal decided that the works were alterations and as such were zero-rated for VAT. C appealed, contending that the work amounted to reconstruction, and was therefore subject to VAT. "Held" appeal allowed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ALTERATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V MOORISH
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FIRE DAMAGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RECONSTRUCTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT RULES
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) 04/11/1998
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS59570 89501-1001 06/08/2019 1 06/08/2019 Law report