Loan interest in partnership profits (Record no. 42594)

MARC details
000 -LEADER
fixed length control field 00793cab a2200181 4500
001 - CONTROL NUMBER
control field WB2445-52
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u67961
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Loan interest in partnership profits
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement EGCS
Volume/sequential designation 1988 143
520 ## - SUMMARY, ETC.
Summary, etc. In Brumfield v Inland Revenue Commissioner , QBD 26 October 1988, it was held that the practice of allowing the loan interest to be set against partnership profits could not apply as the partnership was not paying interest on the son`s behalf. This was not a case where a partner had taken a loan and allowed the partnership to occupy the land acquired with the loan rent-free for partnership purposes.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2445-52 67961-1001 06/08/2019 1 06/08/2019 News article