No trifling matter (Record no. 84326)

MARC details
000 -LEADER
fixed length control field 01530cab a22003375a 4500
001 - CONTROL NUMBER
control field L157314
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 121016e2012 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u157314
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Briggs, Aidan
245 00 - TITLE STATEMENT
Title No trifling matter
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2012
490 #0 - SERIES STATEMENT
Series statement New Law Journal
Volume/sequential designation 162 (7529) 14 September 2012, 1144-1145(2)
520 ## - SUMMARY, ETC.
Summary, etc. The decision in the Adminstrative Court R (Makro Properties Ltd) v Nuneaton and Bedworth Borough Council" ([2012] EWHC 2250 (Admin)) is of great interest to legal practitioners seeking to minimise their clients' business rates liability. As there is now no "de minimis" threshold in rating law, the avoidance technique is equally applicable to every kind of business in all kinds of properties. However the opportunity afforded by "Makro" may be short-lived.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element R (MAKRO PROPERTIES LTD) V NUNEATON AND BEDWORTH BC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SOUTHEND-ON- SEA CORPORATION V WHITE
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988 S43
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAING V KINGSWOOD AAAC
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FURNISS V DAWSON
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WINBOURNE & CRANBOURNE V EAST DORSET
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GILMORE V BAKER-CARR
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LONDON LIBRARY V CANE
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HARROW LBC V AYIKU
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 Commercial property
9 (RLIN) 6227
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Finance and 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 16/10/2012   L157314 157314-1001 06/08/2019 1 06/08/2019 Journal article