A substantial qualification (Record no. 118485)

MARC details
000 -LEADER
fixed length control field 00803cam a2200229 4500
001 - CONTROL NUMBER
control field ABS68687
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050125n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u128603
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hodge, P.
245 #2 - TITLE STATEMENT
Title A substantial qualification
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 154(3991) 20 January 2005, 370-372(3)
520 ## - SUMMARY, ETC.
Summary, etc. Explains the issue of substantial effect in business asset taper relief in the context of a company's activities and how these are being viewed by the Inland Revenue. Includes case studies.
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 BUSINESS ASSET TAPER RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMER AND ANOTHER (EXECUTORS OF FARMER, DECEASED) V CIR
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Reid, M.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 25/01/2005   ABS68687 128603-1001 06/08/2019 1 06/08/2019 Journal article