The rebirth of contract farming (Record no. 117621)

MARC details
000 -LEADER
fixed length control field 01252cam a2200289 4500
001 - CONTROL NUMBER
control field ABS67970
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040630n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126649
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Butler, J.
245 #4 - TITLE STATEMENT
Title The rebirth of contract farming
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 153(3961) 10 June 2004, 280-281(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the effect of Stamp Duty Land Tax (SDLT) on farm business tenancies. The new tax may have an adverse effect on farm business tenancies through the increased administration involved in the calculation of the potential SDLT liability. Looks briefly at the history of farm business tenancies, the effect of the mid-term review and the advantages of contract farming. Also looks at rent reviews, Capital Gains Tax problems, the Finance Act 2003 s160 and mixed use for business asset taper relief.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTRACT FARMING
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 RENT REVIEWS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY LAND TAX
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 FINANCE ACT 2003 S160
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MIXED-USE TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAPER RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL-FARM BUSINESS MANAGEMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 30/06/2004   ABS67970 126649-1001 06/08/2019 1 06/08/2019 Journal article