Letting furnished holiday accommodation (Record no. 6333)

MARC details
000 -LEADER
fixed length control field 01036cab a2200217 4500
001 - CONTROL NUMBER
control field ABS38356
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u10077
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Bonehill, R.C.
245 ## - TITLE STATEMENT
Title Letting furnished holiday accommodation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 84(35) 30 September 1987, 2753-2754(2)
520 ## - SUMMARY, ETC.
Summary, etc. Reviews the favourable tax treatment of letting furnished holiday accommodation, where certain conditions are met. Under the Finance Act 1984 sch 11 income from such accommodation is treated as trading and not as investment income, and letting is treated as a trade for the purposes of Capital Gains Tax . In addition all plant and machinery , i.e. fixtures and fittings purchased for use in such accommodation qualifies for an annual capital allowance at the rate of 25% under the Finance Act 1971 s44(1) .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLIDAY LETTINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME 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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   ABS38356 10077-1001 06/08/2019 1 06/08/2019 Journal article