VAT on property sales (Record no. 64582)

MARC details
000 -LEADER
fixed length control field 00798cam a2200217 4500
001 - CONTROL NUMBER
control field ABS62808
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108126
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Kelly, J.
245 ## - TITLE STATEMENT
Title VAT on property sales
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 144(32) 18 August 2000, 776(1)
520 ## - SUMMARY, ETC.
Summary, etc. Examines two recent cases on the VAT implications of property sales. The first case involved the transfer of a going concern and the second concerned the recoverability of seller's VAT inputs.
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 PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HIGHER EDUCATION STATISTICS AGENCY V CUSTOMS AND EXCISE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/09/2000   ABS62808 108126-1001 06/08/2019 1 06/08/2019 Journal article