Taxable inducements (Record no. 69268)

MARC details
000 -LEADER
fixed length control field 01642cam a2200289 4500
001 - CONTROL NUMBER
control field ABS64970
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020114n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116281
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Simpson, M
245 ## - TITLE STATEMENT
Title Taxable inducements
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0146) 17 November 2001, 174(1)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the VAT treatment of inducements paid in connection with property transactions and examines the principles of VAT law. Considers the consequences of the European Court (ECJ) ruling in "Cantor Fitzgerald" and "Mirror Group" that VAT is payable on inducements. Suggests that the ECJ ruling in these cases and in "Lubbock Fine & Co" should clarify the VAT treatment of inducements paid in connection with leases. However, UK businesses will also face possible VAT costs in the form of irrecoverabe input tax. Explains the practicalities for landlords and tenants and the situation if an inducement has been paid or received in recent years. Highlights the complications in applying VAT to land transactions and concludes that VAT implications should be considered carefully and early in the transaction.
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 VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CANTOR FITZGERALD V CUSTOM AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LUBBOCK FINE & CO V CUSTOMS & EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MIRROR GROUP PLC V CUSTOM AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAND TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUCEMENTS
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
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 14/01/2002   ABS64970 116281-1001 06/08/2019 1 06/08/2019 Journal article