Stamp duty land tax (Record no. 107757)

MARC details
000 -LEADER
fixed length control field 01348cad a22002175a 4500
001 - CONTROL NUMBER
control field L141752
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 071218e20071217xxk f f000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141752
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 1# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element United Kingdom
Subordinate unit HM Treasury
245 00 - TITLE STATEMENT
Title Stamp duty land tax
Remainder of title ensuring fairness for all, a consultation document
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. HM Treasury
Date of publication, distribution, etc. 2007
520 ## - SUMMARY, ETC.
Summary, etc. Seeks views on the government's plans to introduce an indirect property charge on Special Purpose Vehicles (SPVs). These are private companies set up for the sole purpose of transferring high value residential property to another individual by selling shares in the company. This avoids the need to pay Stamp Duty Land Tax (SDLT) as would happen in a simple transaction. The indirect charge would equate to the SDLT which would be paid, thus removing the incentive to use the SPVs. Contains a partial impact assessment on the proposal. Responses are due by 8 February 2008.
521 1# - TARGET AUDIENCE NOTE
Target audience note Advanced
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY LAND TAX
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.hm-treasury.gov.uk/consultations_and_legislation/stamp_duty/consult_stampdutyfairness.cfm">https://www.hm-treasury.gov.uk/consultations_and_legislation/stamp_duty/consult_stampdutyfairness.cfm</a>
Public note View the consultation free of charge at www.hm-treasury.gov.uk...
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     Virtual Virtual Online 18/12/2007   ONLINE PUBLICATION 141752-1001 06/08/2019 1 06/08/2019 Book