MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00955cab a2200241 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
WB3503-48 |
| 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) u90791 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
VAT |
| 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] EGCS 186 (16/01/99) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Nell Gwynn House Maintenance Fund Trustees V Commissioners of Customs & Excise" HL 17 December 1998. Trustee managing maintenance fund for upkeep of a block of flats. Trustee remunerated out of the fund. At issue was whether holiding maintenance contributions on trust affected trustee`s liability fro VAT. CA held trustees not liable to pay. Appeal by commissioners allowed. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
LIABILITY |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
MAINTENANCE FUNDS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
NELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
TRUSTEES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
VALUE ADDED TAX |
| 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) |
19/01/1999 |
