Development land tax (Record no. 45929)

MARC details
000 -LEADER
fixed length control field 00709cab a2200181 4500
001 - CONTROL NUMBER
control field WB2414-70
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) u72659
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Development land tax
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 40
520 ## - SUMMARY, ETC.
Summary, etc. In Taddale Properties Ltd v Commissioners of Inland Revenue , CA 23 March 1988, it was held that when assessing development land tax , where there was no evidence that an agreement to sell land contained obligations to other property and the series of transactions to enhance the value could not be discounted in an assessment for DLT.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2414-70 72659-1001 06/08/2019 1 06/08/2019 News article