Customs and Excise Commissioners v Faith Construction Ltd (Record no. 9579)

MARC details
000 -LEADER
fixed length control field 01455cab a2200181 4500
001 - CONTROL NUMBER
control field ABS39147
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) u14678
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Customs and Excise Commissioners v Faith Construction Ltd
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 All England Law Reports
Volume/sequential designation (1988) 1 All ER 919-929(11)
520 ## - SUMMARY, ETC.
Summary, etc. QBD 6 November 1987. In 1983 Faith Construction (F) began negotiations with another company (D) for substantial alterations to be carried out on a property owned by D, the cost being agreed at £300,000 on the basis that the goods and services would be zero-rated for VAT by virtue of Value Added Tax Act 1983 . In the Finance Act 1984 s10 alteration work became standard-rated as from 1 June 1984, the supply to be treated as taking place when the person making the supply received payment. The two companies sought to take advantage of this by a complex series of loans involving payment in full before the date and a series of repayments. The Commissioners assessed F for VAT on instalments paid after 1 June 1984. F applied to a VAT tribunal which upheld their case. The Crown appealed and it was held that the transactions were genuine and constituted a single transaction, that the steps inserted into it had no commercial purpose other than to avoid liability to tax and therefore the instalm
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS39147 14678-1001 06/08/2019 1 06/08/2019 Law report