The smoking gun (Record no. 78140)

MARC details
000 -LEADER
fixed length control field 01169cab a2200241 4500
001 - CONTROL NUMBER
control field L136107
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070110n2007 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136107
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Brown, Amanda
245 04 - TITLE STATEMENT
Title The smoking gun
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 159(4089) 4 December 2007, 11-13(3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the relevant factors that indicate whether the grant of an interest in land qualifies as the leasing or letting of immoveable property. Gives an analysis of European and UK legislation and case law, and considers the importance of considering first principles and rights or interests that have been granted. Looks at the specific cases of Sinclair Collis v CCE ([2003] STC 898), Abbey National Bank PLC v Stringer and Others ([2006] EWCA Civ 338) and Newnham College v Customs ([2006] STC 1010)
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ABBEY NATIONAL V STRINGER AND OTHERS
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 RUDI HEGER GMBH V FINANZAMT GRAZ-STADT
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SINCLAIR COLLIS LTD V CCE
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 10/01/2007   L136107 136107-1001 06/08/2019 1 06/08/2019 Journal article