The pitfalls of home ownership (Record no. 33689)

MARC details
000 -LEADER
fixed length control field 00769cab a2200217 4500
001 - CONTROL NUMBER
control field ABS45798
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) u55102
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hutton, M.
245 #4 - TITLE STATEMENT
Title The pitfalls of home ownership
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 Taxation
Volume/sequential designation 128(3337) 23 January 1992, 394-397(4)
520 ## - SUMMARY, ETC.
Summary, etc. Profits made on private residential premises used for commercial purposes may be liable for capital gains tax. Tax relief is exercised under the Capital Gains Tax Act 1979 ss101-105, but the provisions exclude commercial gains. This article explains the legal complexities.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS USE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS45798 55102-1001 06/08/2019 1 06/08/2019 Journal article