VAT: The hidden trap (Record no. 51696)

MARC details
000 -LEADER
fixed length control field 00727cab a2200253 4500
001 - CONTROL NUMBER
control field ABS57999
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u81981
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Spiers, R.
245 ## - TITLE STATEMENT
Title VAT: The hidden trap
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (9744) 1 November 1997, 188-190(3)
520 ## - SUMMARY, ETC.
Summary, etc. Investigates the concept of transfer of going concern (TOGC) relief on paying VAT on disposal of investment property.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INVESTMENT PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TOGC RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRANSFER OF GOING CONCERN RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Slater, B.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 11/11/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS57999 81981-1001 06/08/2019 1 06/08/2019 Journal article