Digging for the answer (Record no. 18803)

MARC details
000 -LEADER
fixed length control field 01431cab a2200205 4500
001 - CONTROL NUMBER
control field ABS41055
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1989 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u27894
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gunn, M.
245 ## - TITLE STATEMENT
Title Digging for the answer
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1989
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 123(3203) 8 June 1989, 288-289(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the case, McClure v Petre , where the taxpayer owned the freehold of pasture land , of no great agricultural value, subject to an agricultural tenancy . In March 1983 a licence was granted to a construction company , to deposit sub-soil from a motorway construction. The construction company was liable for drainage and restoration of the site to agricultural use. The consideration for this agreement was £50,000 + £22,125 for raising the level of the site. The tenant continued to pay rent and was not compensated for loss of income from the land. The Commissioners found that the restored land was in many ways more valuable. Under a separate transaction for £4,000 materials were deposited in a disused railway cutting which was a once and for all operation. In this case the Commissioners held that the capital value of the land had appreciated because of the tipping prospects and the appreciation in value was realised once only.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROLFE V WIMPEY WASTE MANAGEMENT LTD
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS41055 27894-1001 06/08/2019 1 06/08/2019 Journal article