Be wary of authenticated VAT receipt procedures (Record no. 73362)

MARC details
000 -LEADER
fixed length control field 01449cam a2200217 4500
001 - CONTROL NUMBER
control field ABS66946
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030905n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u123507
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cottam, G.
245 ## - TITLE STATEMENT
Title Be wary of authenticated VAT receipt procedures
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Construction News
Volume/sequential designation (6822) 26 June 2003, 32(1)
520 ## - SUMMARY, ETC.
Summary, etc. Reviews how clauses in contracts where VAT invoices or VAT receipts are involved can lead to all sorts of practical difficulties and make payment disputes harder to resolve. Looks at "Shimizu Europe Ltd v L B J Fabrications Ltd" ([2003] EWHC 1229 (TCC), [2003] BLR 381-390(10) where the dispute centred on the amount of set-off the client proposed to deduct from the sum for which L B J had applied for payment. A clause in the contract made the issue of an VAT invoice a condition precedent to any payment. Observes that the issue of whether adjudication procedures can prohibit set-off remains undecided. View judgment at www.adjudication.co.uk/.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SHIMIZU EUROPE LTD V L B J FABRICATIONS 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 MANAGEMENT-DISPUTE AVOIDANCE, MANAGEMENT AND RESOLUTION-DISPUTE MANAGEMENT AND RESOLUTION-ALTERNATIVE DISPUTE RESOLUTION-ADJUDICATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILDING AND CONSTRUCTION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.adjudication.co.uk/cases/shimizu2.htm">https://www.adjudication.co.uk/cases/shimizu2.htm</a>
Hours access method available View judgment on the Adjudication.co.uk website...
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/09/2003   ABS66946 123507-1001 06/08/2019 1 06/08/2019 Journal article