Listed's just twisted (Record no. 78488)

MARC details
000 -LEADER
fixed length control field 01052cab a22002055a 4500
001 - CONTROL NUMBER
control field L136921
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070305e2007 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136921
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Elliott, Graham
245 00 - TITLE STATEMENT
Title Listed's just twisted
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 159(4096) 22 February 2007, 234-235(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses when VAT relief is due for alterations to listed buildings, when an alteration may be classified as a repair, and the effect of time on reinstating an original feature. Discusses the case of Metropole Folkstone Ltd v Revenues and Customs (L136582) where a balcony on a listed property was demolished as a matter of urgency without obtaining the listed building consent, then later replaced raising questions regarding timescale.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element METROPOLE (FOLKESTONE) LIMITED V HER MAJESTY'S REVENUE AND CUSTOMS
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 BUILT ENVIRONMENT-BUILDING TYPES-HISTORIC BUILDINGS AND ANCIENT MONUMENTS-LISTED BUILDINGS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/03/2007   L136921 136921-1001 06/08/2019 1 06/08/2019 Journal article