Boom, Boom! (Record no. 66344)

MARC details
000 -LEADER
fixed length control field 01159cam a2200241 4500
001 - CONTROL NUMBER
control field ABS63782
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111359
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Yerbury, P.
245 ## - TITLE STATEMENT
Title Boom, Boom!
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0109) 3 March 2001, 222-223(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the history of VAT. Originally this could not be charged on the supply of property. However, in 1977 the EC Council's Sixth Directive introduced the option to tax into the property arena. Suppliers were given the option to charge VAT in certain situations. The ruling came into effect in England in 1989, and the concept became known as the election to waive exemption. Details the basic principles of election, and describes how the main rules of election have evolved since their introduction 11 years ago. Highlights some of the problems inherent in the use and operation of the election.
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 EC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY
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 EUROPE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/03/2001   ABS63782 111359-1001 06/08/2019 1 06/08/2019 Journal article