Wasting money. (Record no. 60524)

MARC details
000 -LEADER
fixed length control field 01180cam a2200205 4500
001 - CONTROL NUMBER
control field ABS60869
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101380
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cook, A.
245 ## - TITLE STATEMENT
Title Wasting money.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Building
Volume/sequential designation 264(8092) 18 June 1999, 89(1)
520 ## - SUMMARY, ETC.
Summary, etc. Considers two cases, "Taylor Woodrow Construction Northern Ltd v Commissioners of Customs and Excise" and an case brought by FL Gamble & Sons, which help clarify the positions with regard to the implementation of the land fill tax. In the first case, Taylor Woodrow argued that waste removed qualified for tax exemption because it facilitated the development, a view which was supported by the VAT Tribunal. In the second case, FL Gamble & Sons claimed that waste stockpiled at a landfill site and later processed to produce soil was not being disposed of by landfill. The VAT Tribunal decided that the initial stockpiling of waste on the site was taxable deposit, even though it was treated afterwards.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDFILL TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BROWNFIELD SITES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTE REMOVAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTE DISPOSAL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/11/1999   ABS60869 101380-1001 06/08/2019 1 06/08/2019 Journal article