VAT (Record no. 64996)

MARC details
000 -LEADER
fixed length control field 01367cam a2200313 4500
001 - CONTROL NUMBER
control field WB3641-28
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108875
245 ## - TITLE STATEMENT
Title VAT
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette Case Summaries
Volume/sequential designation [2000] EGCS 106 (1) (14/10/00)
520 ## - SUMMARY, ETC.
Summary, etc. "Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners" ChD 2 October 2000. Under the VAT Regulations 1995 reg 109 the appellant sought to recover in excess of £400,000 of input tax paid to various landlords, who had elected to waive the VAT exemption otherwise applicable, during the period in which it had ceased to occupy the buildings and attract suitable sublesses. Appeal allowed.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OPTION TO TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ELECTION TO WAIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROYAL & SUN ALLIANCE INSURANCE GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT REGULATIONS 1995 REG 109
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMERCIAL LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SUBLETTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MIDLAND BANK V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT DIRECTIVE 67/227
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994 S6
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BJ RICE AND ASSOCIATES V CUSTOMS AND EXCISE COMMISSIONERS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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 News article 19/10/2000   WB3641-28 108875-1001 06/08/2019 1 06/08/2019 Law report