CGT retirement relief: the business, the asset and the post-cessation disposal (Record no. 10520)

MARC details
000 -LEADER
fixed length control field 01111cab a2200289 4500
001 - CONTROL NUMBER
control field ABS55365
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u15991
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title CGT retirement relief: the business, the asset and the post-cessation disposal
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 11(6) June 1996, 44-45(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the issue of retirement relief for assets used in a business and how farmers are affected by having to allow some parts of their business to continue, despite cessation, until the land is disposed of. Suggests that a solution may lie in the Agricultural Tenancies Act 1995. Case law.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL TENANCIES ACT 1995
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIPOSAL OF ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM BUSINESS TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GLADSTONE V BOWER
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KIRK AND RANDALL LTD V DUNN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MARRIOTT V LANE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETIREMENT RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element LANDLORD AND TENANT-AGRICULTURAL TENANCIES
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   ABS55365 15991-1001 06/08/2019 1 06/08/2019 Journal article