A taxing business (Record no. 67669)

MARC details
000 -LEADER
fixed length control field 01616cam a2200277 4500
001 - CONTROL NUMBER
control field ABS64196
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113578
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Watson, V.
245 #2 - TITLE STATEMENT
Title A taxing business
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 66(26) 29 June 2001, 96(1)
520 ## - SUMMARY, ETC.
Summary, etc. Considers "R v Customs and Excise Commissioners ex p Greenwich Property Ltd" where Customs and Excise (C) claimed that a zero-rated certificate for VAT should not have been issued to Greenwich Property, a wholly owned subsidiary of the University of Greenwich, for its student residences because it did not provide summer vacation accommodation itself but had granted a licence to Avery Hill, the company which had constructed and maintained the buildings under a PFI agreement, to do so. At judicial review, however, it was ruled that if C wanted to exclude the use of a third party it should have said so in the Concordat Para 37a, which permits educational institutions to issue zero-rating certificates where there is a non-qualifying summer vacation use. This had not been done and consequently it was held that to not apply the concession would be unfair and unlawful. Case Law
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONCORDAT PARA 37A
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXTRA STATUTORY CONCESSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HALLS OF RESIDENCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element R V CUSTOMS AND EXCISE COMMISSIONERS EX P GREENWICH PROPERTY LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VACATION USE
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 VALUE ADDED TAX ACT 1994
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ZERO-RATED
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 Walters, P.
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 09/07/2001   ABS64196 113578-1001 06/08/2019 1 06/08/2019 Journal article