Put through the mill over the recovery of tax costs (Record no. 77790)

MARC details
000 -LEADER
fixed length control field 01153cab a2200229 4500
001 - CONTROL NUMBER
control field ##L135124
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060926n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u135124
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Connell, Alan
245 00 - TITLE STATEMENT
Title Put through the mill over the recovery of tax costs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0638) 23 September 2006, 188-189(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses two recent cases which relate to the refurbishment of buildings for educational purposes, and the implications which these have for educational institutions' VAT planning. In the first case, the University of Huddersfield was unsuccessful when it attempted to optimise its VAT position using lease and leaseback, whereas Newnham College Cambridge were more successful with regards to VAT in the second case discussed.
590 ## - LOCAL NOTE (RLIN)
Local note IKA031006
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNIVERSITY OF HUDDERSFIELD HIGHER EDUCATION CORP V CUSTOMS AND EXCISE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/09/2006   L135124 135124-1001 06/08/2019 1 06/08/2019 Journal article