Consultant`s tax avoidance scheme fails (Record no. 22863)

MARC details
000 -LEADER
fixed length control field 00878cab a2200205 4500
001 - CONTROL NUMBER
control field WB2246-55
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1986 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u34541
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Consultant`s tax avoidance scheme fails
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Financial Times
Volume/sequential designation 19/11/86 p15
520 ## - SUMMARY, ETC.
Summary, etc. In Inland Revenue Commissioners v Brackett ,ChD 1986,it was held that where a a UK resident contracts with a non-resident company to provide consultancy services to its clients in the UK,income received from the company by exploitation of his services and from which he benefits is deemed to be his income for tax purposes,unless he can show that tax avoidance was not a purpose of the transaction.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHARTERED SURVEYOR
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   WB2246-55 34541-1001 06/08/2019 1 06/08/2019 Law report