Fengate Developments (a partnership) v Customs and Excise Commissioners (Record no. 74167)

MARC details
000 -LEADER
fixed length control field 01171cab a2200205 4500
001 - CONTROL NUMBER
control field ABS67561
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040224n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u125225
245 ## - TITLE STATEMENT
Title Fengate Developments (a partnership) v Customs and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
520 ## - SUMMARY, ETC.
Summary, etc. [2004] EWHC 152 (Ch), 6 February 2004. Appeal from the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) by appellant F against a VAT assessment made by the Customs and Excise Commissioners in June 2001 with regards to the transfer of interest in land involving a partnership. "Hadlee v Inland Revenue Commissioners" (PC, [1993] AC 524) considered. "Held" that the transfer constituted a supply of land not exempt from the imposition of VAT. Appeal dismissed. View judgment at www.courtservice.gov.uk.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIP LAW
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRANSFER OF LAND
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
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.courtservice.gov.uk/judgmentsfiles/j2262/fengate-v-customs.htm">https://www.courtservice.gov.uk/judgmentsfiles/j2262/fengate-v-customs.htm</a>
Public note View judgment on the Court Service websiteƯ
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 24/02/2004   ABS67561 125225-1001 06/08/2019 1 06/08/2019 Law report
    Dewey Decimal Classification     Virtual Virtual Online 24/02/2004   ONLINE PUBLICATION 125225-2001 06/08/2019 1 06/08/2019 Law report