Capital allowances (Record no. 439)

MARC details
000 -LEADER
fixed length control field 00899cab a2200217 4500
001 - CONTROL NUMBER
control field WB2818-46
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) u806
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Capital allowances
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 Gazette Case Summaries
Volume/sequential designation 1992 EGCS 59(2) (25/4/92)
520 ## - SUMMARY, ETC.
Summary, etc. "Carr (HMIT) v Sayer and another" ChD 2 April 1992, concerned a claim for capital allowances on expenditure for immovable kennels and other facilities. The Commissioner`s ruling that the taxpayer was entitled to capital allowances on expenditure as plant was dismissed as kennels qualified as purpose built buildings. The same principle applied to temporary kennels. Crown`s appeal allowed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 1968
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KENNELS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2818-46 806-1001 06/08/2019 1 06/08/2019 Law report