Riverside Housing Association Limited v The Commissioners for her Majesty's Revenue and Customs (Record no. 77837)

MARC details
000 -LEADER
fixed length control field 01506cab a2200217 4500
001 - CONTROL NUMBER
control field ##L135243
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 061006n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u135243
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Riverside Housing Association Limited v The Commissioners for her Majesty's Revenue and Customs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. [2006] EWHC 2383 (Ch), 3 October 2006. Considers whether the cost of the construction of R's new office building is zero rated for VAT, on the basis of R's charitable status. R, a charity and a registered social landlord under the Housing Act 1996, requested a certificate of zero rating for the work, however this was refused. R appealed to the VAT and Duties Tribunal under the Value Added Tax Act 1994 Sched 8 Group 5 Item 2, however the appeal was dismissed on the basis that, even though R was a charity, the building was to be used for business purposes. R then appealed to the Court. "Held": appeal dismissed. The activities of R are carried out in the course or furtherance of a business and the construction of their new office is therefore not zero rated for VAT.
590 ## - LOCAL NOTE (RLIN)
Local note 171006
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RIVERSIDE HOUSING ASSOCIATION LTD V HM COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994 SCHED 8
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
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWHC/Ch/2006/2383.html">https://www.bailii.org/ew/cases/EWHC/Ch/2006/2383.html</a>
Public note View the judgment free of charge at www.bailii.org...
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     Virtual Virtual Online 06/10/2006   ONLINE PUBLICATION 135243-1001 06/08/2019 1 06/08/2019 Journal article