Being partial to VAT (Record no. 63920)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00756cam a2200217 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS62550 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n2000 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u106844 |
| 245 ## - TITLE STATEMENT | |
| Title | Being partial to VAT |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2000 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Estates Gazette |
| Volume/sequential designation | (0023) 10 June 2000, 144(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Discusses the Advocate General's approach to VAT recovery in TOGCs, revealed in "Abbey National" and the seller's ability to recover VAT on costs, eg surveyors' and legal costs. Details the reasons for his decision, and reactions to it. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VALUE ADDED TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ADVOCATE GENERAL |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ABBEY NATIONAL |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TOGC |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | EUROPEAN COURT OF JUSTICE |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 28/06/2000 | ABS62550 | 106844-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |