Planning to avoid traps (Record no. 2225)

MARC details
000 -LEADER
fixed length control field 00948cab a2200253 4500
001 - CONTROL NUMBER
control field ABS53335
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1995 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u3621
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Baird, A.
245 ## - TITLE STATEMENT
Title Planning to avoid traps
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1995
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Country Landowner
Volume/sequential designation July 1995, 28(1)
520 ## - SUMMARY, ETC.
Summary, etc. The Finance Act 1995 contains provisions whereby land let subject to a new tenancy granted on or after 1 September 1995 can qualify for 100% Inheritance Tax Relief. This article warns against rushing in as there are some important tax traps waiting for those who do not plan carefully.
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 FINANCE ACT 1995
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX RELIEFS
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 LANDLORD AND TENANT-AGRICULTURAL TENANCIES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS53335 3621-1001 06/08/2019 1 06/08/2019 Journal article