Valuing an undivided share (Record no. 40586)

MARC details
000 -LEADER
fixed length control field 01190cab a2200301 4500
001 - CONTROL NUMBER
control field ABS32089
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1983 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u65110
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Valuing an undivided share
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1983
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 112(2913) 8 October 1983, 21-23(3)
520 ## - SUMMARY, ETC.
Summary, etc. For taxation purposes, particularly when determining liability to CTT, it is often necessary to value an undivided share of a tenancy in common. Principles to be used when valuing an undivided share are discussed, with reference to the decision in "Wight and Moss v Inland Revenue Commissioners" (1982) (Abs30717).
520 ## - SUMMARY, ETC.
Summary, etc. This item is no longer held by the RICS Library but may be obtained by inter-library loan. Please ask a member of staff for details.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL TRANSFER TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FREEHOLD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TENANCY IN COMMON
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNDIVIDED SHARE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION ISSUES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Valuation
9 (RLIN) 6273
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WIGHT AND ANOTHER V INLAND REVENUE COMMISSIONERS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
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   ABS32089 65110-1001 06/08/2019 1 06/08/2019 Journal article