Tricky reliefs available (Record no. 6565)

MARC details
000 -LEADER
fixed length control field 01008cab a2200289 4500
001 - CONTROL NUMBER
control field ABS54449
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u10414
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Chamberlain, E.
245 ## - TITLE STATEMENT
Title Tricky reliefs available
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 136(3538) 18 January 1996, 384-387(4)
520 ## - SUMMARY, ETC.
Summary, etc. Highlights key issues in advising clients, particularly farmers, on the sale of development land; including retirement relief, conditional v contingent contracts, deferred unquantifiable contracts, options, combination of reliefs, inter-spouse transfers, hold-over v retirement reliefs, and sale of garden and main residence.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DEVELOPMENT LAND
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 MAIN RESIDENCE
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 SALE OF LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element LAND
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS54449 10414-1001 06/08/2019 1 06/08/2019 Journal article