VAT: added or inclusive? (Record no. 57839)

MARC details
000 -LEADER
fixed length control field 00951cab a2200253 4500
001 - CONTROL NUMBER
control field ABS59890
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1999 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u91147
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Brewer, G.
245 ## - TITLE STATEMENT
Title VAT: added or inclusive?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Contract Journal
Volume/sequential designation 397(6211) 3 February 1999, 24(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the case "Tony Cox (Dismantlers) Ltd v Jim 5 Ltd" which dealt with the issue of whether a contract amount is to be quoted as inclusive of VAT or whether VAT should be added to the contract amount in the absence of an express term to that effect.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTRACT SUM
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TONY COX (DISMANTLERS) LTD V JIM 5 LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994 S19(2)
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 BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 08/02/1999
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS59890 91147-1001 06/08/2019 1 06/08/2019 Journal article