Surveyors tax bill changes (Record no. 117015)

MARC details
000 -LEADER
fixed length control field 00930cam a2200217 4500
001 - CONTROL NUMBER
control field WB4006-17
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040211n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u125111
245 ## - TITLE STATEMENT
Title Surveyors tax bill changes
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0405) 31 January 2004, 35(1)
520 ## - SUMMARY, ETC.
Summary, etc. Surveyors face significant increases in their tax bills, following changes to the way professional services firms account for work in progress. Profit on equity partner time will be recognised while work is in progress, whereas existing arrangements mean tax is not levied until the bill has been delivered. This could present problems for work carried out in this financial year but not billed until the next.
590 ## - LOCAL NOTE (RLIN)
Local note WB
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROFESSIONAL FEES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX REFORM
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WORK IN PROGRESS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROFESSIONAL CHARGES
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 11/02/2004   WB4006-17 125111-1001 06/08/2019 1 06/08/2019 News article