Relief for farming losses (Record no. 117695)

MARC details
000 -LEADER
fixed length control field 01012cam a2200217 4500
001 - CONTROL NUMBER
control field ABS68066
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040714n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126775
245 ## - TITLE STATEMENT
Title Relief for farming losses
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 19(5) June 2004, 5-6(2)
520 ## - SUMMARY, ETC.
Summary, etc. Describes the situation in the case "Walsh and another v Taylor (HMIT)", ([2004] STC (SCD) 48) where a farm was run on a commercial basis but not so that profits could reasonably be expected to be realised within the period set out in the hobby farming provisions of the Corporation Taxes Act 1988 s397 or within a reasonable period thereafter. Consequently loss relief under the Income and Corporation Taxes Act 1988 s381 was not available.
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 WALSH AND ANOTHER V TAYLOR (HMIT)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMING BUSINESS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOBBY FARMING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME AND CORPORATION TAXES ACT 1988
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/07/2004   ABS68066 126775-1001 06/08/2019 1 06/08/2019 Journal article