Neville Russell v Customs and Excise Commissioners (Record no. 7540)

MARC details
000 -LEADER
fixed length control field 01489cab a2200193 4500
001 - CONTROL NUMBER
control field ABS38659
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u11808
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Neville Russell v Customs and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VAT Tax Reports
Volume/sequential designation (1987) 13 VATTR 194-206(13)
520 ## - SUMMARY, ETC.
Summary, etc. London VAT Tribunal 20 & 21 August 1987. The appellants (N) were taking a new lease on offices and a lease on the adjoining building from a new landlord who had purchased the freehold on the basis that N would take both leases at a combined rental of £1m but would be paid £940,000 when the leases were signed. This sum to be put towards refurbishing the second property to enable two floors to be sublet, for undertaking the two leases and in lower rent on the second property part of which needed to be sublet. The Commissioners decided that in undertaking to enter into the two leases for £40,000 allocated in the agreed manner N had made a supply of services taxable for VAT at the standard rate. The assessment for tax was £122,608.69. An appeal was made on the basis that no part of the amount had been in consideration for any supply of services. It was held that this was true in respect of the rent on the building with space to sublet but it did not apply to the sum for refurbishment and
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1973 S3 2
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38659 11808-1001 06/08/2019 1 06/08/2019 Law report