Move north, pay more (Record no. 51228)

MARC details
000 -LEADER
fixed length control field 00883cab a2200205 4500
001 - CONTROL NUMBER
control field WB3042-85
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u81307
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Move north, pay more
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Financial Times
Volume/sequential designation 5 November 1994, IX(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses a tax anomaly which affects relocated employees, who will not be taxed on benefits provided by an employer to help sell existing homes so long as the benefit is provided after the employee`s `beneficial interest` in the property has been transfered. But, in Scotland beneficial interest in property is not deemed to pass from the owner until the change in ownership is recorded at the Land registry.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BENEFICIAL INTEREST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RELOCATION ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB3042-85 81307-1001 06/08/2019 1 06/08/2019 News article