MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00809cam a2200217 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
WB3714-08 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
000000n2001 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u111786 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
IR35 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2001 |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Financial Times |
| Volume/sequential designation |
3 April 2001, 4&18,(2) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The judicial review has confirmed that the Inland Revenue could treat certain contractors as employees for income tax and national insurance purposes. This means that more consultants will be paying more tax. Government must hope that this does not cause and exodus of skilled workers from Britain. |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
WB |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
IR35 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
JUDICIAL REVIEW |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
INCOME TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
NATIONAL INSURANCE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
WORKING PRACTICES |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
MANAGEMENT-BUSINESS MANAGEMENT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
