What's in store (Record no. 76778)

MARC details
000 -LEADER
fixed length control field 01829cab a2200253 4500
001 - CONTROL NUMBER
control field ##L133059
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060406n 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133059
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Curtis, Richard
245 00 - TITLE STATEMENT
Title What's in store
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 156 (4051) 30 March 2006, 657-659(3)
520 ## - SUMMARY, ETC.
Summary, etc. Reviews "Maco Door and Window Hardware (UK) Ltd" (SpC 508)recent Special Commissioner's decision on industrial buildings allowances. M stored a large reserve stock of fittings imported from its Austrian parent company in a warehouse which was mainly used for storage and was not open to the public or customers. M claimed industrial buildings allowances on warehouses under the Capital Allowances Act 2001 s274 Table A(3) storage. HMRC refused M's claim. M appealed to the Special Commissioners. Judgment was in favour of M. Because of the terms on which the products were supplied to it, part of M's trade was the storage of goods or materials to be used in the manufacture of other goods and materials and its warehouse was therefore an industrial building within Table A(3) of s274 of the 2001 Act. "Maco" now provides a clearer guideline of where claims can now be made.
590 ## - LOCAL NOTE (RLIN)
Local note IKA110406
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MACO DOOR AND WINDOW HARDWARE (UK) LTD V REVENUE AND CUSTOMS COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001 S274 S18(1)(F)(I)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001 S18(7)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001 S274 TABLE A(3)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001 S18(2)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CRUSABRIDGE INVESTMENTS LTD V CASINGS INTERNATIONAL LTD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CIR V SAXONE LILLEY AND SKINNER (HOLDINGS ) LTD
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
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 06/04/2006   L133059 133059-1001 06/08/2019 1 06/08/2019 Journal article