Home hints for taxpayers (Record no. 66757)

MARC details
000 -LEADER
fixed length control field 00890cam a2200241 4500
001 - CONTROL NUMBER
control field ABS63919
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112097
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hutton, M.
245 ## - TITLE STATEMENT
Title Home hints for taxpayers
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation 127(1292) April 2001, 132-133(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses entitlement to private residence tax relief and who is entitled to it. Considers five sections of the Taxation of Chargeable Gains Act 1992 and how they can be used to maximise entitlement to the relief. These sections include period of ownership and relief for lettings.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME
Personal name EXEMPTION
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 TAXATION OF CHARGEABLE GAINS ACT 1992
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LONGSON V BAKER
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE RESIDENCE EXEMPTION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/04/2001   ABS63919 112097-1001 06/08/2019 1 06/08/2019 Journal article