VAT of the land (Record no. 69589)

MARC details
000 -LEADER
fixed length control field 01442cam a2200301 4500
001 - CONTROL NUMBER
control field ABS65206
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020226n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116846
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name John, T.
245 ## - TITLE STATEMENT
Title VAT of the land
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 69(3) 25 January 2002, 34-35(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines recent rulings by European Court of Justice affecting many rules regarding Value Added Tax. Cites recent cases of Mirror Group and Cantor Fitzgerald versus Custom and Excise Commissioners where the ruling by UK courts of inducement as automatically subject to VAT was challenged. Inducement when paid by a landlord to a prospective tenant for the tenant to enter into a lease was ruled not to subject to VAT, whereas when paid by a tenant to a third party (assignee) to accept the assignment of a lease (a reverse assignment) was ruled to be subject to VAT, when these rulings were taken to the European Court.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 HM CUSTOMS AND EXCISE
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 MIRROR GROUP PLC V CUSTOM AND EXCISE COMMISSIONERS
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 INDUCEMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVERSE SURRENDERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVERSE ASSIGNMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASE INDUCEMENTS
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 Steiner, 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 26/02/2002   ABS65206 116846-1001 06/08/2019 1 06/08/2019 Journal article