VAT will do very nicely, thanks (Record no. 80178)

MARC details
000 -LEADER
fixed length control field 01101cab a22002055a 4500
001 - CONTROL NUMBER
control field L143441
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080508e20080503xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143441
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Judge, Anthony
245 00 - TITLE STATEMENT
Title VAT will do very nicely, thanks
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0817) 3 May 2008, 160(1)
520 ## - SUMMARY, ETC.
Summary, etc. Considers the circumstances under which the sale of a business is not treated as the transfer of a going concern. The recent VAT case of Tezgel v Commissioners for HM Revenue and Customs can provide useful guidance. Outlines the circumstances of the case. Considers whether arrangements for running a hotel or restaurant constitute leases or management agreements. Underlines areas of sale contracts which need close attention. Considers the period of trading after a sale after which a VAT application can be made.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TEZGEL V COMMISSIONERS FOR HM REVENUE AND CUSTOMS
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 MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 08/05/2008   L143441 143441-1001 06/08/2019 1 06/08/2019 Journal article