Capital allowances can be refused (Record no. 2011)

MARC details
000 -LEADER
fixed length control field 00684cab a2200181 4500
001 - CONTROL NUMBER
control field WB2303-48
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u3291
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Capital allowances can be refused
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Financial Times
Volume/sequential designation 13/1/87 p8
520 ## - SUMMARY, ETC.
Summary, etc. In Ellis v BP Northern Refinery Ltd Ellis v BP Tyne Tanker Co Ltd (CA 12 December 1986) it was held that a company may waive its right to claim capital allowances against corporation tax and if it chooses to do so the allowances are not automatically deductible by the Revenue.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2303-48 3291-1001 06/08/2019 1 06/08/2019 News article