VAT victory (Record no. 68043)

MARC details
000 -LEADER
fixed length control field 01242cam a2200313 4500
001 - CONTROL NUMBER
control field ABS64453
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 010821n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u114226
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Kelly, J.
245 ## - TITLE STATEMENT
Title VAT victory
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 145(29) 27 July 2001, 690-691(2)
520 ## - SUMMARY, ETC.
Summary, etc. Reports on two VAT cases that were heard at the European Court of Justice and explains how British property tax is affected by EU. The first case concerns whether a person who sells properties by a transfer of a going concern (TOGC) can recover VAT on sale expenses; the second concerns whether reverse premiums carry VAT.
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 VAT APPEALS
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 EUROPEAN COURT OF JUSTICE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN UNION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ABBEY NATIONAL PLC V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SALES EXPENSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRANSFER OF A GOING CONCERN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY SALES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V MIRROR GROUP PLC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V CANTOR FITZGERALD INTERNATIONAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVERSE PREMIUMS
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 Journal article 21/08/2001   ABS64453 114226-1001 06/08/2019 1 06/08/2019 Journal article