Rent-free periods ruled VAT free (Record no. 25355)

MARC details
000 -LEADER
fixed length control field 00895cab a2200253 4500
001 - CONTROL NUMBER
control field WB2808-40
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) u39508
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Rent-free periods ruled VAT free
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 Estates Times
Volume/sequential designation (1130) 14 February 1992, 3(1)
490 ## - SERIES STATEMENT
Series statement VAT Newsletter
Volume/sequential designation (11) February 1992 (2)
520 ## - SUMMARY, ETC.
Summary, etc. Customs and Excise has withdrawn its VAT penalty on the rent-free period charged to Lambert Smith Hampton after issuing a revised assessment. Call for Customs and Excise to issue ruling on rent-free periods. See also WB2746-43.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAMBERT SMITH HAMPTON
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PERFORMANCE OF A SERVICE TO THE LANDLORD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENT-FREE PERIODS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2808-40 39508-1001 06/08/2019 1 06/08/2019 News article