Commissioners of Customs & Excise v Wiggett Construction Ltd (Record no. 68556)

MARC details
000 -LEADER
fixed length control field 01111cam a2200205 4500
001 - CONTROL NUMBER
control field X115099
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011012n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115099
245 ## - TITLE STATEMENT
Title Commissioners of Customs & Excise v Wiggett Construction Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2001] 22 EG 152 (CS) (18/05/01)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 18 May 2001. Housebuilding company liable for input tax on purchase of development site - Site bought with initial intention of effecting zero-rated supply of completed development - Company agreeing to sell site - Company making simultaneous contracts with buyer for construction of houses on site - Commissioners claiming that input tax should be wholly attributed to (exempt) sale of site - VAT tribunal accepting company's argument for apportionment - Commissioners' appeal dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V WIGGETT CONSTRUCTION LTD
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 ATTRIBUTION
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 DEVELOPMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/10/2001   X115099 115099-1001 06/08/2019 1 06/08/2019 Law report