Cantrell v Custom and Excise Commissioners (Record no. 72910)

MARC details
000 -LEADER
fixed length control field 01151cam a2200217 4500
001 - CONTROL NUMBER
control field ABS66853
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 111219s2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122726
245 ## - TITLE STATEMENT
Title Cantrell v Custom and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
520 ## - SUMMARY, ETC.
Summary, etc. [2003] EWHC 404 (Ch), 6 March 2003. Appeal against a VAT and Duties Tribunal decision which held that goods and services supplied to appellants (C) in the course of construction were not zero-rated on the grounds that the building at a residential nursing home was an annexe to an existing building and therefore the Value Added Tax Act 1994 Sched 8 Group 5 Note 16 did not apply. On appeal held that the works did not constitute the construction of an annexe and therefore were zero-rated. Appeal allowed.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CANTRELL V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NURSING HOME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ZERO-RATED
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 ACT 1994 SCHED 8
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWHC/Ch/2003/404.html">https://www.bailii.org/ew/cases/EWHC/Ch/2003/404.html</a>
Public note View judgment free of charge at www.bailii.org
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 24/06/2003   ABS66853 122726-1001 06/08/2019 1 06/08/2019 Law report
    Dewey Decimal Classification     Virtual Virtual Online 08/07/2003   ONLINE PUBLICATION 122726-2001 06/08/2019 1 06/08/2019 Law report