F L Gamble and Sons Ltd v Commissioners of Customs and Excise. (Record no. 60725)

MARC details
000 -LEADER
fixed length control field 01181cam a2200181 4500
001 - CONTROL NUMBER
control field ABS61039
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101593
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title F L Gamble and Sons Ltd v Commissioners of Customs and Excise.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 #0 - SERIES STATEMENT
Series statement Value Added Tax and Duties Tribunals Reports
Volume/sequential designation [1998] 4 V&DR 481-490(6)
520 ## - SUMMARY, ETC.
Summary, etc. London Tribunal 16 December 1998. Appellant company (G) contracted with developers to remove and dispose of waste material. G entered into an agreement with a waste disposal company (H) for permission to tip waste in return for providing soil cover and fertiliser for the landfill site. A reduced rate was agreed. H then asked the Commissioners to agree that the material entering the site for restoration purposes was exempt from landfill tax. Commissioners ruled that the material brought on to the site by G was waste and subject to landfill tax. G appealed. Appeal dismissed.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element F L GAMBLE AND SONS LTD V CUSTOMS AND EXCISE COMMISSIONERS
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element ENVIRONMENTAL AND LAND CONSULTANCY-WASTE MANAGEMENT-WASTE 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/11/1999   ABS61039 101593-1001 06/08/2019 1 06/08/2019 Law report