Case law: Abbey v the Commissioners of Customs and Excise (Record no. 75422)

MARC details
000 -LEADER
fixed length control field 01225cab a2200193 4500
001 - CONTROL NUMBER
control field L130051
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050617n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130051
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gordon, Warren
245 ## - TITLE STATEMENT
Title Case law: Abbey v the Commissioners of Customs and Excise
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 70(22) 3 June 2005, 67(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discuses the case ([2005] EWHC 1187, unreported, L129866) involving a sale-and-leaseback agreement entered into by Abbey with Mapeley. The two companies ceated a virtual assignment by which Abbey would transfer all the economic burdens and benefits of the shorter leases to Mapely but pay a fee similar to the rent it would have paid under a normal leaseback. Customs and Excise claimed this fee should be charged VAT as it was a taxable supply of agency. However the court held that VAT was not chargeable as the arrangement should be regarded as a letting,nor would VAT be chargeable on property where Abbey had been granted the subleases and had transferred the economic benefit to Mapeley.
590 ## - LOCAL NOTE (RLIN)
Local note IKA210605
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ABBEY V THE COMMISSIONERS OF CUSTOMS AND EXCISE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 17/06/2005   L130051 130051-1001 06/08/2019 1 06/08/2019 Journal article