Easing the burden (Record no. 18124)

MARC details
000 -LEADER
fixed length control field 00833cab a2200229 4500
001 - CONTROL NUMBER
control field WB2822-80
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1992 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u26904
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Day, P.
245 ## - TITLE STATEMENT
Title Easing the burden
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1992
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement CS Monthly : Rural Practice
Volume/sequential designation 1(9) June 1992, 3(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the Baird case (Abs44344) which gave cause for concern to the families of agricultural tenants, faced with the prospect of substantial assessments to inheritance tax on the value of the farm tenancy, notwithstanding a total inability to realise the value.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BAIRD CASE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE 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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2822-80 26904-1001 06/08/2019 1 06/08/2019 News article