Tax and transparency (Record no. 66277)

MARC details
000 -LEADER
fixed length control field 01085cam a2200241 4500
001 - CONTROL NUMBER
control field ABS63606
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111235
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Mabey, S.
245 ## - TITLE STATEMENT
Title Tax and transparency
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation 127(1291) March 2001, 22-23(2)
520 ## - SUMMARY, ETC.
Summary, etc. In the first of two articles looks at how limited liability partnerships (LLPs) and their members will be taxed. LLPs will become possible as business vehicles in the UK from 6 April 2001, at the same time that the Limited Liability Partnerships Act 2000 comes into force. Describes how LLPs will be treated as transparent for income tax and CGT purposes. The Inland Revenue has produced advisory notes on the taxation of LLPs available at http://www.inlandrevenue.gov.uk
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT VEHICLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX TRANSPARENT INVESTMENT VEHICLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRANSPARENCY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CGT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 02/03/2001   ABS63606 111235-1001 06/08/2019 1 06/08/2019 Journal article