Pre-owned assets - the home straight? (Record no. 118223)

MARC details
000 -LEADER
fixed length control field 01033cam a2200265 4500
001 - CONTROL NUMBER
control field ABS68397
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 041026n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u127822
245 ## - TITLE STATEMENT
Title Pre-owned assets - the home straight?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 19(8) October 2004, 1-2(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses latest consultation paper on pre-owned assets relating to valuations and quantifying the amount of chargeable benefit on which income tax will be charged. Farmers and owners (or former owners) will be particularly affected where the issue is in relation to land, where the valuation issues will arise from the need to establish the annual value upon which income tax charges will be levied.
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 PRE-OWNED ASSET CHARGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDOWNERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ANNUAL VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/10/2004   ABS68397 127822-1001 06/08/2019 1 06/08/2019 Journal article