Reform of taxation of the self-employed (Record no. 32530)

MARC details
000 -LEADER
fixed length control field 00897cab a2200229 4500
001 - CONTROL NUMBER
control field ABS45371
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u52571
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Williams, D.
245 ## - TITLE STATEMENT
Title Reform of taxation of the self-employed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 88(38) 23 October 1991, 17-19(3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the Inland Revenue consultative document "A simpler system for taxing the self-employed", which suggests substantial changes in the way self-employed people, both sole traders and partnerships, are taxed, with a move from the preceding year basis of assessment to either current year or accounting period basis. Includes examples.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SELF-EMPLOYED
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SOLE PRACTITIONERS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS45371 52571-1001 06/08/2019 1 06/08/2019 Journal article