Valuations for inheritance tax - Parts 1 and 2 (Record no. 13489)

MARC details
000 -LEADER
fixed length control field 01140cab a2200205 4500
001 - CONTROL NUMBER
control field ABS39929
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) u20134
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Jones, I.
245 ## - TITLE STATEMENT
Title Valuations for inheritance tax - Parts 1 and 2
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 Journal of Valuation
Volume/sequential designation 6(1) 1988, 7-15(9)
520 ## - SUMMARY, ETC.
Summary, etc. The valuation of interest in land for inheritance tax purposes may be relatively straightforward open market valuation as at the date of death, or they may not. Part 1 examines the situation regarding lifetime transfers which may come into account due to the death of the donor occurring within seven years of making the gift, and develops a strategy for valuers wishing to maximise use of the reliefs available. The second part examines the situation regarding sales within three years of death and develops the theme that neither party need accept the price achieved on sale as being representative of the value on death. Photocopy not available
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS39929 20134-1001 06/08/2019 1 06/08/2019 Journal article