Accidental fruits of Labour (Record no. 65923)

MARC details
000 -LEADER
fixed length control field 00963cam a2200217 4500
001 - CONTROL NUMBER
control field ABS63495
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u110626
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Stean, M.
245 ## - TITLE STATEMENT
Title Accidental fruits of Labour
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0102) 13 January 2001, 139(1)
520 ## - SUMMARY, ETC.
Summary, etc. Describes plans to introduce a tax deferral relief that will allow companies who sell a substantial holding, defined by the Inland Revenue at 20%, to avoid paying tax on the proceeds of the sale if they are reinvested in a similar holding in a new trading company. Although aimed at discouraging multinationals from investing through foreign rather than UK companies the move is expected to encourage the property development industry.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY DEVELOPERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY DEVELOPMENT
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 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/01/2001   ABS63495 110626-1001 06/08/2019 1 06/08/2019 Journal article