Case news: Revenue and Customs v Jacobs (Record no. 75837)

MARC details
000 -LEADER
fixed length control field 01178cab a2200193 4500
001 - CONTROL NUMBER
control field L130853
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050907n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130853
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 news: Revenue and Customs v Jacobs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 70(34) 26 August 2005, 62(1)
520 ## - SUMMARY, ETC.
Summary, etc. "Revenue and Customs v Ivor Mark Jacobs" (([2005] EWCA Civ 930), [2005] 31 EG 80 (CS)) The court had to decide whether a householder could reclaim tax on the cost of building works. J claimed £300 000 of VAT following the conversion of a former boarding school into a family home. The court considered the works were a residential conversion and that a refund was due. An important factor was the three self-contained staff flats that were constructed at the same time, since they are treated as additional dwellings and helped to satisfy the residential conversion test.
590 ## - LOCAL NOTE (RLIN)
Local note IKA130905
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWCA/Civ/2005/930.htm">https://www.bailii.org/ew/cases/EWCA/Civ/2005/930.htm</a>
Public note View the case free of charge at www.bailii.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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    Dewey Decimal Classification     London London Journal article 07/09/2005   L130853 130853-1001 06/08/2019 1 06/08/2019 Journal article