The erosion of zero rating (Record no. 8268)

MARC details
000 -LEADER
fixed length control field 01554cab a2200229 4500
001 - CONTROL NUMBER
control field ABS38864
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u12882
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Buckett, A.
245 #4 - TITLE STATEMENT
Title The erosion of zero rating
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (8806) 13 February 1988, 21-22(2)
520 ## - SUMMARY, ETC.
Summary, etc. Having previously discussed the 1985 decision of the London VAT Tribunal in Great Shelford Free Church (Baptist) v The Commissioners of Customs and Excise , see Abstracts 35131 (for previous article) and 35502 (for decision) the author now turns to the 1987 appeal from that decision, see Abstract 37762. At issue was whether a church hall was a new building, for which the work would be zero rated, or an enlargement of an existing one, for which the work would be standard rated. QBD agreed with Tribunal and held that the new hall, despite being tied into the church and having access through the church was not an enlargement of an existing building, but was a new building eligible for zero rating. Despite the High Court ruling a similar undertaking will now have to pay VAT at the standard rate because Customs and Excise have obtained a change in the law through a Treasury order under the VAT Act 1983 ss 14(10), 16(4) and 48(6). Explains the provisions of the order.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX CONSTRUCTION OF BUILDINGS NO 2 ORDER 1987
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ZERO RATING
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38864 12882-1001 06/08/2019 1 06/08/2019 Journal article