Incorporation trap resolved (Record no. 63799)

MARC details
000 -LEADER
fixed length control field 00743cam a2200229 4500
001 - CONTROL NUMBER
control field ABS62547
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u106499
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rayney, P.
245 ## - TITLE STATEMENT
Title Incorporation trap resolved
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 145(3759) 1 June 2000, 231-232(2)
520 ## - SUMMARY, ETC.
Summary, etc. Attempts to resolve the difficult problem of the interaction of various reliefs when goodwill is transferred on incorporation and retirement relief is due. Example.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GOODWILL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETIREMENT RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLD-OVER RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCORPORATION TRANSFERS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 16/06/2000   ABS62547 106499-1001 06/08/2019 1 06/08/2019 Journal article