Ensuring the fair taxation of residential property transactions (Record no. 114286)

MARC details
000 -LEADER
fixed length control field 01732cad a22002415a 4500
001 - CONTROL NUMBER
control field L156525
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120531s2012 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781845329785
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u156525
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element United Kingdom
Subordinate unit HM Treasury
245 00 - TITLE STATEMENT
Title Ensuring the fair taxation of residential property transactions
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. 2012
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- Introducing an annual charge -- Capital Gains Tax -- Interaction between annual charge and Capital Gains Tax extension -- Responding to the consultation -- Annexe A Tax impact assessment -- Annexe B Currnt legislation definition of residential property
520 ## - SUMMARY, ETC.
Summary, etc. The Government is consulting on a series of measures announced in Budget 2012 to ensure that individuals and companies pay a fair share of tax on residential property transactions and to reduce tax avoidance. The first proposal to introduce an annual charge of residential properties valued over £2 million owned by certain non-natural persons including companies, other corporate bodies, collective investment vehicles and partnerships. The second proposal is to extend Capital Gains Tax to the disposal by certain non-resident non-natural persons of residential property, interests in such property or the envelopes in which they are held.
520 ## - SUMMARY, ETC.
Summary, etc. Consultation closes 23 August 2012.
590 ## - LOCAL NOTE (RLIN)
Local note KA NTK
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 Finance and taxation
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Residential property
9 (RLIN) 6266
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.hm-treasury.gov.uk/d/consult_ensuring_fair_taxation_residential_property_transactions.pdf">https://www.hm-treasury.gov.uk/d/consult_ensuring_fair_taxation_residential_property_transactions.pdf</a>
Public note View the item free of charge from the 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 31/05/2012   ONLINE PUBLICATION 156525-2001 06/08/2019 1 06/08/2019 Book