Get to grips with stamp duty regime (Record no. 118158)

MARC details
000 -LEADER
fixed length control field 01087cam a2200265 4500
001 - CONTROL NUMBER
control field ABS68396
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 041014n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u127698
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Ward, C.
245 ## - TITLE STATEMENT
Title Get to grips with stamp duty regime
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0440) 2 October 2004, 146-147(2)
520 ## - SUMMARY, ETC.
Summary, etc. A "mainly for students" article examining Stamp Duty Land Tax which succeeded Stamp Duty on 1 December 2003. It is one of two taxes that directly affect property transactions. The other is Value Added Tax which affects comparatively few transactions but includes commercial buildings where an owner or landlord has chosen to charge VAT. The article outlines the new regime and explains how it differs from its document based predecessor.
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 STAMP DUTY LAND TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAND TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMERCIAL PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTIONS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/10/2004   ABS68396 127698-1001 06/08/2019 1 06/08/2019 Journal article