Oh what a tangled web (Record no. 66685)

MARC details
000 -LEADER
fixed length control field 01053cam a2200241 4500
001 - CONTROL NUMBER
control field ABS63783
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111892
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Morton, M.
245 ## - TITLE STATEMENT
Title Oh what a tangled web
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 146(3800) 29 March 2001, 629-631(3)
520 ## - SUMMARY, ETC.
Summary, etc. Takes a look at the IR35 legislation, and the guidance available to tax practitioners. Notes that the Inland Revenue's "Employment Status Manual", published in late 2000, contains useful guidance on the application of the legislation. Discusses composite companies and VAT. Also offers guidance on the calculation of the deemed payment, due on 5 April. The calculation is laid out in the legislation in a nine-step calculation. Clarifies some of the points made in steps 1, 3, 4 and 7.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 INLAND REVENUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSULTANTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPANY CARS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EMPLOYMENT STATUS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/04/2001   ABS63783 111892-1001 06/08/2019 1 06/08/2019 Journal article