The VAT of the land (Record no. 64877)

MARC details
000 -LEADER
fixed length control field 00943cam a2200241 4500
001 - CONTROL NUMBER
control field ABS62930
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108666
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Meredith, S.
245 #4 - TITLE STATEMENT
Title The VAT of the land
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0037) 16 September 2000, 154(1)
520 ## - SUMMARY, ETC.
Summary, etc. Warns that VAT can cause difficulties in PFI transactions and it is necessary to ensure that the costs are appropriately allocated. Discusses the three major VAT issues that can arise: the status of the supplies made by the special project vehicle (SPV); the SPV's ability to recover VAT paid by it; and the public sector's ability to recover VAT paid to the SPV.
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 PFI
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE FINANCE INITIATIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPECIAL PROJECT VEHICLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COSTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Elphicke, C.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 06/10/2000   ABS62930 108666-1001 06/08/2019 1 06/08/2019 Journal article