The benefit of your own home. (Record no. 60848)

MARC details
000 -LEADER
fixed length control field 00634cam a2200169 4500
001 - CONTROL NUMBER
control field ABS61158
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101723
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Vaines, P.
245 #4 - TITLE STATEMENT
Title The benefit of your own home.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 143(3719) 12 August 1999, 495-497(3)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the issues of inheritance tax for property belonging to foreign residents of the UK, as only assets situated outside the UK can qualify as 'excluded property'. Highlights the case "R v Dimsey & Allen" as an example.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 10/11/1999   ABS61158 101723-1001 06/08/2019 1 06/08/2019 Journal article