Metropole (Folkestone) Limited v. Her Majesty's Revenue and Customs (Record no. 78353)

MARC details
000 -LEADER
fixed length control field 01565cab a2200193 4500
001 - CONTROL NUMBER
control field L136582
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070208n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136582
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Metropole (Folkestone) Limited v. Her Majesty's Revenue and Customs
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. v19917, 4 December 2006. The case revolved around the removal and replacement of a balcony from the Metropole Hotel in Folkestone which is a listed building formerly separated into flats and sold or leased. The balcony was in bad repair, was considered dangerous and therefore removed. Later another balcony was built, constructed to mimic the original but built with more durable materials. The appellants argued that the works were classed as alteration as opposed to repair or maintenance and that under Section 30 VATA 1994, supplies of goods or services in the course of an approved alteration of a protected building are zero rated. "Held": it was decided that the works could be considered repair and maintenance and not "approved alteration" and so the appeal was rejected.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element METROPOLE (FOLKESTONE) LIMITED V HER MAJESTY'S REVENUE AND CUSTOMS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANNING (LISTED BUILDING AND CONSERVATION AREAS) ACT 1990
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name KENT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILT ENVIRONMENT-BUILDING TYPES-HISTORIC BUILDINGS AND ANCIENT MONUMENTS-LISTED BUILDINGS
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.financeandtaxtribunals.gov.uk/aspx/view.aspx?id=2851">https://www.financeandtaxtribunals.gov.uk/aspx/view.aspx?id=2851</a>
Public note View the decision free of charge at www.financeandtaxtribunals.gov.uk...
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 08/02/2007   ONLINE PUBLICATION 136582-1001 06/08/2019 1 06/08/2019 Law report