When do provisions count? (Record no. 61026)

MARC details
000 -LEADER
fixed length control field 00746cam a2200157 4500
001 - CONTROL NUMBER
control field ABS61294
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101928
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Davey, N.
245 ## - TITLE STATEMENT
Title When do provisions count?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 64(34) 3 September 1999, 66-67(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the Inland Revenues decision not to appeal in two cases where firms were seeking to suspend rent payment on a vacated premises: Herbert Smith v Honour (HMIT) and Jenners, Princes St Edinburgh Ltd v Inland Revenue. The Revenue now accepts that tax relief should follow the accounting treatment where that treatment is in accordance with accounting best practice.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/11/1999   ABS61294 101928-1001 06/08/2019 1 06/08/2019 Journal article