Recent decision adds to 'waste' case law (Record no. 70175)

MARC details
000 -LEADER
fixed length control field 00955cam a2200217 4500
001 - CONTROL NUMBER
control field ABS65453
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020507n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117848
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name O'Keefe, J.
245 ## - TITLE STATEMENT
Title Recent decision adds to 'waste' case law
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Wastes Management
Volume/sequential designation April 2002, 62(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses "Customs & Excise Commissioners v Parkwood Landfill Ltd" where recycling company used some more valuable materials collected as part of waste contract for own purposes. VAT and Duties Tribunal decided that this practice was not liable to tax. However, this was reversed by the HIgh Court which found that claimant intended materials to be discarded as waste which did not happen.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V PARKWOOD LANDFILL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTE INDUSTRY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTE DISPOSAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/05/2002   ABS65453 117848-1001 06/08/2019 1 06/08/2019 Journal article