The Arthur Young case: tax free expenses for partners? (Record no. 13477)

MARC details
000 -LEADER
fixed length control field 00860cab a2200193 4500
001 - CONTROL NUMBER
control field ABS39927
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u20116
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Williams, D.
245 #4 - TITLE STATEMENT
Title The Arthur Young case: tax free expenses for partners?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 85(36) 5 October 1988, 19-21(3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the decision in MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co , CA 29 January 1988, see Abstract 38865. Removal expenses were paid to two partners who agreed to relocate. The case considered whether or not such expenses were tax deductible in computing the company`s taxable profits under the Income and Corporation Taxes Act 1970 Sched D Case II .
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
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS39927 20116-1001 06/08/2019 1 06/08/2019 Journal article