A public discrimination (Record no. 65949)

MARC details
000 -LEADER
fixed length control field 01054cam a2200253 4500
001 - CONTROL NUMBER
control field ABS63496
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u110672
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Atii, G.
245 #2 - TITLE STATEMENT
Title A public discrimination
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 146(3791) 25 January 2001, 390-391(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the difficulties and pitfalls of obtaining VAT relief on the conversion of business premises which includes a residential unit. At present if a new dwelling is created from the residential space within those commercial premises the work does not qualify for exemption from VAT under the VAT Act 1994 Sched 8 Group 5 (1(b)). Considers the definition of a dwelling and the Tribunal ruling in "Calam Vale Ltd" which declared this law to be 'absurd'.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS PREMISES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CALAM VALE LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONVERSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DWELLINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL UNIT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT ACT 1994
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 31/01/2001   ABS63496 110672-1001 06/08/2019 1 06/08/2019 Journal article