Stamp duty: are corporate vehicles the answer? (Record no. 64260)

MARC details
000 -LEADER
fixed length control field 01002cam a2200277 4500
001 - CONTROL NUMBER
control field ABS62672
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u107517
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Major, C.
245 ## - TITLE STATEMENT
Title Stamp duty: are corporate vehicles the answer?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 144(28) 688-689(2)
520 ## - SUMMARY, ETC.
Summary, etc. In light of the stamp duty increase to 4% on land and property sold for more than £500,000, asks whether there is room for mitigating the stamp duty cost of a major property sale. Describes the stamp duty rate differential between property sales and share sales, and weighs up the advantages and disadvantages of both.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SHARE SALES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY SALES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1986 S76
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MANAGEMENT COSTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHANGEABLE GAINS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SHARES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATE DIFFERENTIAL
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/08/2000   ABS62672 107517-1001 06/08/2019 1 06/08/2019 Journal article