Tax clampdown could cost associations millions in VAT (Record no. 75139)

MARC details
000 -LEADER
fixed length control field 01486cab a2200205 4500
001 - CONTROL NUMBER
control field L129512
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050426n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u129512
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cooper, Keith
245 ## - TITLE STATEMENT
Title Tax clampdown could cost associations millions in VAT
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Inside Housing
Volume/sequential designation 22(15) 15 April 2005, 5(1)
520 ## - SUMMARY, ETC.
Summary, etc. Organisations that use tax avoidance schemes where projects are separated off from the main business for accounting purposes, could be breaking European tax rules after a European Court of Justice adviser has found in favour of the Customs and Excise Commissioners in a recent case, "Halifax plc and others v Customs and Excise Commissioners" (7 April 2005, C-255/02). Such vehicles are used by some housing associations to avoid paying VAT on major development or refurbishment projects. They could be forced to stop using such schemes and face large VAT bills. Housing associations should review tax avoidance schemes that have been challenged by the Customs and Excise in the past.
590 ## - LOCAL NOTE (RLIN)
Local note IKA290405
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HALIFAX PLC, LEEDS PERMANENT DEVELOPMENT SERVICES, COUNTY WIDE PROPERTY INVESTMENTS LTD V COMMISSIONERS OF CUSTOMS AND EXCISE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.insidehousing.co.uk/tax-clampdown-could-cost-associations-millions-in-vat/1446468.article">https://www.insidehousing.co.uk/tax-clampdown-could-cost-associations-millions-in-vat/1446468.article</a>
Public note View the document free of charge at www.insidehousing.co.uk...
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/04/2005   L129512 129512-1001 06/08/2019 1 06/08/2019 Journal article