{"id":"https://openalex.org/W2975855014","doi":"https://doi.org/10.1017/s0956618x15000381","title":"Exmoor Coast Boat Cruises Ltd v Revenue & Customs [2014] UKFTT 1103 (TC)","display_name":"Exmoor Coast Boat Cruises Ltd v Revenue & Customs [2014] UKFTT 1103 (TC)","publication_year":2015,"publication_date":"2015-04-10","ids":{"openalex":"https://openalex.org/W2975855014","doi":"https://doi.org/10.1017/s0956618x15000381","mag":"2975855014"},"language":"en","primary_location":{"id":"doi:10.1017/s0956618x15000381","doi":"https://doi.org/10.1017/s0956618x15000381","is_oa":false,"landing_page_url":"https://doi.org/10.1017/s0956618x15000381","pdf_url":null,"source":{"id":"https://openalex.org/S65773255","display_name":"Ecclesiastical Law Journal","issn_l":"0956-618X","issn":["0956-618X","1751-8539"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","jufo-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ecclesiastical Law Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055638577","display_name":"Ruth Arlow","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ruth Arlow","raw_affiliation_strings":["Chancellor of the Diocese of Norwich"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chancellor of the Diocese of Norwich","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5055638577"],"corresponding_institution_ids":[],"apc_list":{"value":3550,"currency":"USD","value_usd":3550},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.58164633,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"17","issue":"2","first_page":"266","last_page":"266"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11662","display_name":"Legal Cases and Commentary","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/2743","display_name":"Reproductive Medicine"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.3190000057220459},{"id":"https://openalex.org/keywords/tax-avoidance-schemes","display_name":"tax avoidance schemes","score":0.3100000023841858}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6668195724487305},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4620930552482605},{"id":"https://openalex.org/C2778152352","wikidata":"https://www.wikidata.org/wiki/Q5165061","display_name":"Content (measure theory)","level":2,"score":0.41289931535720825},{"id":"https://openalex.org/C111368507","wikidata":"https://www.wikidata.org/wiki/Q43518","display_name":"Oceanography","level":1,"score":0.35121023654937744},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.3225570321083069},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.25965437293052673},{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.19108125567436218},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16945716738700867},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.07042527198791504}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1017/s0956618x15000381","doi":"https://doi.org/10.1017/s0956618x15000381","is_oa":false,"landing_page_url":"https://doi.org/10.1017/s0956618x15000381","pdf_url":null,"source":{"id":"https://openalex.org/S65773255","display_name":"Ecclesiastical Law Journal","issn_l":"0956-618X","issn":["0956-618X","1751-8539"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","jufo-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ecclesiastical Law Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7126658531","https://openalex.org/W2976577487","https://openalex.org/W3035440461","https://openalex.org/W2738915640","https://openalex.org/W2762433340","https://openalex.org/W7038174154","https://openalex.org/W1579695340","https://openalex.org/W2788838926","https://openalex.org/W7209957193","https://openalex.org/W2948261200"],"abstract_inverted_index":null,"counts_by_year":[{"year":2019,"cited_by_count":1}],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2019-10-03T00:00:00"}